Materiality Level in the Audit of Financial Statements and Its Impact on the Auditor's Professional Judgment
When developing a general audit strategy, the auditor determines the materiality of the financial statements as a whole. In addition, the auditor must determine the materiality of the results of the activity to assess the risks of material misstatement and determine the nature, timing and scope of f...
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| Main Author: | |
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| Format: | Article |
| Language: | deu |
| Published: |
Institute of Accounting and Finance
2024-12-01
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| Series: | Облік і фінанси |
| Subjects: | |
| Online Access: | http://www.afj.org.ua/pdf/1106-vstanovlennya-rivnya-suttevosti-pri-perevirci-finansovoi-zvitnosti-ta-yogo-vpliv-na-profesiyne-sudzhennya-auditora.pdf |
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