The Concept of Materiality in Auditing and its Impact on Auditors Opinion
Materiality is one of the comprehensive concepts in accounting and auditing which is used by one definition but different applications. Information is material if its omission or misstatement could influence or change the decisions or Judgments of a reasonable user taken on the basis of financial st...
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| Главные авторы: | , |
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| Формат: | Artigo |
| Язык: | Persa |
| Опубликовано: |
Allameh Tabataba'i University Press
2003-06-01
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| Серии: | مطالعات تجربی حسابداری مالی |
| Online-ссылка: | https://qjma.atu.ac.ir/article_4002_6e7d7384b490d5b57c72c22f1d4b70dd.pdf |
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