Corte, Javier Montoya del; García, Francisco Javier … - In: Managerial Auditing Journal 25 (2010) June, pp. 458-483
Purpose – The purpose of this paper is to provide evidence concerning the effective use of qualitative materiality factors (QMF) included in the new ISA 450, and its potential consequences from the perspective of Spanish independent auditors and preparers of financial statements....
