Home  Journals  International Accounting  39(189) - 2011 October

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

View all articles of issue

ISSN 2311-9381 (Online)
ISSN 2073-5081 (Print)

Journal current issue

Vol. 27, Iss. 4 April 2024

Archive