+7 925 966 4690, 9am6pm (GMT+3), Monday – Friday
ИД «Финансы и кредит»

JOURNALS

  

FOR AUTHORS

  

SUBSCRIBE

    
International Accounting
 

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

Vol. 16, Iss. 30, AUGUST 2013

Available online: 23 August 2013

Subject Heading: AUDIT ACTIVITY

JEL Classification: 

Ivanov A.E. PhD in Economics, Associate Professor, the Department of Economics, Management and Investment, the South Ural State University
ivanov.chel@list.ru

Kresina A.M. Consultant of “PricewaterhouseCoopers “, JSC
kresina.anastasiya@mail.ru

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

View all articles of issue

 

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

Journal current issue

Vol. 27, Iss. 3
March 2024

Archive