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PROFESSIONAL CHALLENGES CONCERNING THE CALCULATION AND USE OF MATERIALITY
Botez, Daniel - In: STUDIA UNIVERSITATIS PETRU MAIOR SERIES OECONOMICA 1/2013 (2013) December, pp. 35-44
Significance is an essential reference in the judgments of the economic environment. It talks about significant … term "materiality" when the submit financial information, to evaluate the risk or partial information or investigating … threshold of significance during the mission financial audit can serve as reference for other categories of investigation in the …
Persistent link: https://www.econbiz.de/10011163548
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Improvement of Internal Audit Planning Method through Application of Risk Card by the Indices of Value-Based Management System of Joint-Stock Company
Smetanko, Oleksandr - In: Accounting and Finance (2014) 2, pp. 144-154
The Article deals with issues of improving methods of planning and carrying out internal audit in conditions of risk-oriented approach to audit according to the indices of value-based management system - VBM (Value Based Management) using the risk card (risk matrix). A risk card (risk matrix)...
Persistent link: https://www.econbiz.de/10010813862
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The importance of materiality in audit
MORARU, Maria; DUMITRU, Franca - In: Anale. Seria Stiinte Economice. Timisoara XVIII (2012) May, pp. 266-272
. The work makes a study of the determination method of materiality, of its importance in the audit process, it presents the … relationship that exists between the materiality and the audit risk. …
Persistent link: https://www.econbiz.de/10010641489
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The Professional Reasoning – A Basis for Establishing the Signification Threshold
Pop, Ioana Iuliana - In: International Journal of Academic Research in … 2 (2012) 4, pp. 316-327
The present study refers to the signification threshold, as a basic element which influences the development and the quality of the entire financial audit process. During the article it is underlined the fact that the way of determining the signification threshold inside the audit missions is...
Persistent link: https://www.econbiz.de/10010706218
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QUALITATIVE FACTORS OF MATERIALITY - A REVIEW OF EMPIRICAL RESEARCH
Popa, Emil Irimie; Span, Ancuta Georgeta; Fulop, Timea … - In: Annales Universitatis Apulensis Series Oeconomica 1 (2010) 12, pp. 27-27
Determination of materiality is a crucial step in an audit mission because it affects theentire audit process. The … incorrect application of materiality can have serious negativerepercussions on both the audited entity and the auditor (Enron …
Persistent link: https://www.econbiz.de/10008775986
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THE BACKGROUND OF PROFESSIONAL JUDGMENT OF MATERIALTY IN STATUTORY AUDIT BASED ON QUALITATIVE FACTORS ANALYSIS
Ancuta, Span Georgeta; Emil, Popa Irimie; Timea, Fulop … - In: Annals of Faculty of Economics 1 (2010) 1, pp. 585-588
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 role of qualitative factors in determining materiality, as far as … not set precise rules in determining materiality, the issue is necessary because decisions of the auditors and users of …
Persistent link: https://www.econbiz.de/10008787406
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An empirical investigation of the influence of qualitative risk factors on Canadian auditors' determination of performance materiality
Emby, Craig; Pecchiari, Nicola - In: Accounting perspectives : a journal of The Canadian … 12 (2013) 4, pp. 281-299
Persistent link: https://www.econbiz.de/10010238999
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External investigations and disciplinary sanctions against auditors: The impact on audit quality
De Fuentes, Cristina; Illueca, Manuel; … - In: SERIEs - Journal of the Spanish Economic Association 6 (2015) 3, pp. 313-347
In this paper, we provide empirical evidence for the impact of disciplinary sanctions imposed on Spanish auditing firms and their engagement partners. The disciplinary sanctions resulted from external investigations, which revealed misapplications of auditing standards. In particular, we...
Persistent link: https://www.econbiz.de/10011650306
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The role of internal audit as a tool for detecting fraud
Burzyńska, Dorota; Jabłońska, Małgorzata - In: Economic and Environmental Studies (E&ES) 18 (2018) 2, pp. 483-497
Fraud is a serious problem in the world, which often implies huge financial losses. The risk of fraud which is committed in companies is often considered insignificant and no preventive measures are taken which would minimize the possibility of its occurrence. Often, companies also do not have...
Persistent link: https://www.econbiz.de/10011984361
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Accounting Policies and Financial Analysis Interdependences - Empirical Evidence
Serdarevic, Nino - In: Economic Review: Journal of Economics and Business 09 (2011) 1, pp. 17-30
This paper presents empirical evidence on applied analysis interdependences with created accounting policies and estimates within Bosnia and Herzegovina (B&H) private commercial entities,in specific,targeting practice oriented relevance of financial indicators, non financial indicators,...
Persistent link: https://www.econbiz.de/10011985049