Judgment in an auditor's materiality assessments

Article Danish OPEN
Kristensen, Rikke Holmslykke;
(2015)

‘Materiality’ is considered a key audit concept both theoretically and in practice, but regulation enforcers are concerned about the different views on materiality held by preparers, auditors, users and enforcers, respectively, because different levels of materiality co... View more
Share - Bookmark