Muhasebe Denetiminde Niteliksel Önemliliğin Gerekliliği

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Erdoğan, Nurten;
  • Publisher: Muhasebe ve Finansman Öğretim Üyeleri Bilim ve Araştırma Derneği
  • Journal: issn: 2146-3042, eissn: 2146-3042
  • Publisher copyright policies & self-archiving
  • Subject: Önemlilik, nicel önemlilik, nitel önemlilik | Materiality, quantitative materiality, qualitative materiality

Auditors have to make materiality judgments on every audit. Assessing materiality requires careful consideration of all relevant circumstances, both quantitative and qualitative considerations, as well as interaction of these considerations. This process is difficult be... View more
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