Improving audit materiality using E-MAT application / Nurul Iffah Ghazali, Muthyaah Mohd Jamil and Nur Afiqah Md Amin

• Main Authors: Ghazali, Nurul Iffah, Mohd Jamil, Muthyaah, Md Amin, Nur Afiqah
• Format: Book Section
• Language: English
• Published: Universiti Teknologi MARA, Kedah 2023
• Subjects: Technological change; Technological innovations; Information technology. Information systems
• Online Access: https://ir.uitm.edu.my/id/eprint/84986/1/84986.pdf; https://ir.uitm.edu.my/id/eprint/84986/

The detailed evaluation of materiality is a crucial aspect of the auditing process, as it determines the significance of financial information in relation to the overall financial statements. However, novice auditors frequently struggle to comprehend materiality due to the complexity of measurement...