Materiality judgments on audit opinions / Takiah Mohd. Iskandar

• المؤلف الرئيسي: Mohd. Iskandar, Takiah
• التنسيق: مقال
• اللغة: English
• منشور في: Faculty of Accountancy & Accounting Research Institute (ARI) 2003
• الموضوعات: Accountants; Auditing. Auditors
• الوصول للمادة أونلاين: http://ir.uitm.edu.my/id/eprint/13683/1/AJ_TAKIAH%20MOHD.%20ISKANDAR%20MAR%2003.pdf; http://ir.uitm.edu.my/id/eprint/13683/; https://mar.uitm.edu.my/

Materiality is an important criterion needed for issuing an audit opinion. However, the guidance as how materiality should be judged is not clear. Research results show that "percentage effect of an item on net profit" is the most important variable in making materiality judgment. However...