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International Accounting
 

Methodology development of the determination of the level of materiality in the auditing in the agricultural organizations

Vol. 15, Iss. 10, MARCH 2012

Available online: 15 March 2012

Subject Heading: AUDITOR ACTIVITY

JEL Classification: 

Petukh A.V. Senior lecturer of sub-faculty «Audit», Kubansky State Agricultural University
telo_00@mail.ru

In the article the employed models of the determination of the level of materiality in auditing was critically analyzed; a new method of the determination of the level of materiality was created for the auditing of the agricultural organizations. The author’s technique for the agricultural organizations was offered by regression analysis.

Keywords: materiality in auditing, level of materiality, evaluation of misstatements

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

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