THE ROLE OF THE MATERIALITY IN AUDIT AND ACCOUNTACY IN AGRICULTURAL ORGANIZATIONS

Article OPEN
Sorina Simona Bumbescu; Dimi Ofileanu; Raul Burdea;
(2014)
  • Journal: Annales Universitatis Apulensis Series Oeconomica,volume 1,issue 16,pages2-2
  • Subject: materiality, audit risk, auditor, error
    • jel: jel:M41 | jel:M42

In this article it is realised an overview of the importance that the materiality has forthe audit and the accountancy activity, beeing an interdependence relationship between theinformation provided by the accountancy and audit activity. Based on previous studies conce... View more
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