Abstracting and IndexingРИНЦReferativny Zhurnal VINITI RAS Worldcat Google Scholar Online availableEastvieweLIBRARY.RU Biblioclub |
Assessment of the level of materiality accounting and financial reporting in the audit based on the analysis of financial and economic activities of the organization
Available online: 23 August 2013 Subject Heading: AUDIT ACTIVITY JEL Classification:
In the article a method of determination the level of materiality for financial reporting is presented which allows to take into account the dynamic changes taking place in the financial position of the organization, to calculate the level of materiality based on factors that had data on most of the change in the impact, and use a number of interrelated each level of materiality used at different levels of evaluation of information of financial reporting. Keywords: financial reporting, auditing, materiality, analysis of financial and economic activities of organization |
ISSN 2311-9381 (Online)
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