Home  Journals  International Accounting  5(299) - 2014 February

The legal and methodological problems of materiality level accounting under preparation financial statements and under determination its reliability

Available online: 7 February 2014

Subject Heading: AUDIT ACTIVITY

JEL Classification: 

In the article was considered the problems of the determination of the common level of materiality in accounting and auditing, the analysis of the existing methods of calculation, justified a new approach to the calculation of a single level of materiality. Proposed to improve the regulatory framework of accounting and audit in regard of material information disclosure in financial statements.

Keywords: materiality in accounting and in auditing, a common level of materiality, audit risk

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

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