Materiality judgments on audit opinions / Takiah Mohd. Iskandar

• 第一著者: Mohd. Iskandar, Takiah
• フォーマット: 論文
• 言語: English
• 出版事項: Faculty of Accountancy & Accounting Research Institute (ARI) 2003
• 主題: Accountants; Auditing. Auditors
• オンライン･アクセス: 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...