Jennings, Marianne; Kneer, Dan C.; Reckers, Philip M.J. - In: Managerial Finance 22 (1996) 9, pp. 61-85
“The definition of auditing calls for the communication of the degree of correspondence between assertions and established criteria” [ASOBAC, 1973]. As the profession has rejected adoption of universal quantitative definitions of materiality as infeasible [FASB, 1979], Don Leslie [1984]...
