Ancuta, Span Georgeta; Emil, Popa Irimie; Timea, Fulop … - In: Annals of Faculty of Economics 1 (2010) 1, pp. 585-588
The assessment of a significant ascertainment made by the auditor is particularly sensitive which shapes the quality of a mission as a whole. Materiality plays a primary role in determining the relevance of information provided by the users of financial statements. This material highlights the...