Home  Journals  Economic Analysis: Theory and Practice  45(348) - 2013 December

Importance of information and approaches to its assessment

Available online: 21 December 2013

Subject Heading: AUDIT OF EFFICIENCY

JEL Classification: 

The problem of importance of information is related not only to auditor, but also to the financial and economic and management activities, including accounting procedures arrangement and record maintenance, accounting reporting system, analysis and decision making. However, methods of information materiality judgment are not presented in Russian and international accounting and reporting standards, in auditing activity, in other fields of economics and management.

Keywords: materiality of information, materiality factor, basic factor, judgment of materiality, materiality level, information user

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ISSN 2311-8725 (Online)
ISSN 2073-039X (Print)

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