, namely, defining sustainability within the industry, materiality and independent external assurance and sustainable … materiality and external assurance are not treated comprehensively within the industry, which undermines the credibility of the … it defines sustainability, to extend its sustainability reporting to embrace materiality and external assurance and to …

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 …

In A Conceptual Framework for Auditing (Pratt & Van Peursem, 1993) it was argued that audit risk, materiality and … issues. This paper compares the different positions in respect of audit risk, materiality and judgement that have been …