Comparing Active Auditors viewpoints in Public and Private Sector over Determining Basic Materiality Levels in Auditing

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Ali Asghar Farajzadeh; Tahereh Azizzadeh;
(2012)
  • Journal: Journal of Global Economy,volume 8,issue 1 March,pages33-45
  • Subject: Public accounts, auditors, public sector, private sector
    • jel: jel:H8 | jel:M4

Materiality is a threshold quality in accounting which has priority over other qualitative characteristics of financial information. In other word, financial information are important in decision-making only when they are important with respect to this to definition, om... View more
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