The concept of audit materiality and attitudes towards materiality threshold disclosure among Maltese audit practitioners

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Azzopardi, Jana; Baldacchino, Peter J.; peter.j.baldacchino@um.edu.mt;
(2009)
  • Publisher: Bank of Valletta
  • Subject: Auditors -- Malta | Auditing -- Malta -- Evaluation | Auditing -- Methodology | Auditors -- Attitudes

Materiality permeates the audit process and is a term often used to describe the scope of the auditor’s responsibility to the general public. This paper attempts to evaluate the Maltese auditing profession’s perceptions and use of the concept of materiality in ... View more
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