Purpose – This paper seeks to focus on the issue of materiality judgements and the need for public disclosure of … materiality levels. Insights about the concept of materiality are drawn from the words of users of audited financial reports … stakeholders in the market for audit services about the issue of “materiality” as this concept is applied in auditing. The …

There are many definitions of materiality and such differences in definition show that there is great concern about the … applicability of materiality in the auditing profession. Various materiality guidelines have been recommended by both academic … cons of having structured guidelines by the auditing profession in the UK. Concludes with a recommended materiality …

; developing the basic plan to achieve the objective; consideration of such aspects as risk and materiality; anticipation of …

relationship of auditors′ assessment of materiality and risks of fraudulent financial reporting. Reports the results of an … management intent, which, in turn, influenced auditors′ reporting decisions in combination with assessed materiality and level of …

The absence of clear guidelines as to how materiality should be judged has created problems for accountants and …), with respect to the appropriate materiality threshold. Based on past research concludes that industry, an important … contextual variable in materiality judgements, may be responsible for the inconsistencies in judgements in the past. The close …

performing the audit work: audit risk and materiality. Differences between international and US guidance would imply that the two …

Purpose – This paper seeks to focus on the issue of materiality judgements and the need for public disclosure of … materiality levels. Insights about the concept of materiality are drawn from the words of users of audited financial reports … stakeholders in the market for audit services about the issue of “materiality” as this concept is applied in auditing. The …