QUALITATIVE FACTORS OF MATERIALITY - A REVIEW OF EMPIRICAL RESEARCH

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Emil Irimie Popa; Ancuta Georgeta Span; Timea Melinda Fulop;
(2010)
  • Journal: Annales Universitatis Apulensis Series Oeconomica,volume 1,issue 12,pages27-27
  • Subject: materiality, quantitative factors, professional judgment, reviews of research.
    • jel: jel:M41 | jel:M42 | jel:M48

Determination of materiality is a crucial step in an audit mission because it affects theentire audit process. The incorrect application of materiality can have serious negativerepercussions on both the audited entity and the auditor (Enron-Anderson). Researches conduct... View more
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