Abstracting and IndexingРИНЦReferativny Zhurnal VINITI RAS Worldcat Google Scholar Online availableEastvieweLIBRARY.RU Biblioclub |
Materiality in auditing: multilevel approach
Available online: 26 October 2011 Subject Heading: On the way to international standards JEL Classification:
In the article it was created fourth-level model of materiality in auditing. There was offered the author’s technique of the definition and the application of the level of obvious unimportant misstatements. This technique is necessary and sufficient to get the respective evaluation of misstatements identified during the audit. Keywords: materiality in auditing, evaluation of misstatements, level of obvious unimportant misstatements |
ISSN 2311-9381 (Online)
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