Results 1 to 10 of about 2,590,880 (251)
Zasada istotności w raportowaniu niefinansowym
Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu, 2019 The main objective of the paper is to compare approaches to the materiality principle with regard to reporting on CSR and sustainable development as well as integrated reporting.
Joanna Dyczkowska
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Materiality and stakeholder engagement in sustainability reporting: does it matter?
Business: Theory and PracticeMateriality analysis and stakeholder engagement are crucial processes in sustainability reports which aim to identify material issues and prioritize them based on stakeholder interests.
Erwin Saraswati +2 more
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Materiality in reporting integration in South Africa: A natural language processing analysis
South African Journal of Economic and Management SciencesBackground: The concept of materiality has evolved as companies grapple with non-financial reporting. One result of this is greater diversity in terminology used in reporting narrative.
Cornelis T. van der Lugt +2 more
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RISK-ASSESSMENT PROCEDURES AND ESTABLISHING THE SIZE OF SAMPLES FOR AUDITING FINANCIAL STATEMENTS
Studies and Scientific Researches: Economics Edition, 2014 In auditing financial statements, the procedures for the assessment of the risks and the calculation of the materiality differ from an auditor to another, by audit cabinet policy or advice professional bodies.
Daniel Botez
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Jurnal Akuntansi dan Auditing Indonesia, 2009 To defence trusting from client and user of financial statement, public accountant strives to have adequacy competent. The competents are professionalism, auditor’s knowledge for errors and public accountants’ judgement of materiality level.
Arleen Herawaty, Yulius Kurnia Susanto
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Jurnal Akuntansi: Kajian Ilmiah AkuntansiPublic Accounting Firms are professional institutions that are obliged to uphold ethics and professionalism, and are capable of global competition on an international and national scale.
Rudi Ginting
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PROFESSIONAL JUDGEMENT OF AN ACCOUNTANT WHILE CHOOSING THE CRITERIA OF MATERIALITY
Учёт. Анализ. Аудит, 2019 The development of the accounting system is accompanied by an increase in the number of situations, when the facts of economic activities are reflected depending on judgments, especially on the criteria of materiality.The article considers two groups of ...
VALENTINA Sitnikova
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Agricultural and Resource EconomicsPurpose. The aim of the study is to assess the institutionalisation of sustainability reporting and assurance practices in the agricultural sectors of Ukraine and Germany through the conceptual lenses of legitimacy, institutionalisation, and political ...
Volodymyr Metelytsia +2 more
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Jurnal Akuntansi, 2016 Tujuan dari penelitian ini adalah untuk memperoleh bukti empiris pengaruh independensi, kompetensi, dan profesionalisme auditor terhadap pertimbangan tingkat materialitas dalam audit laporan keuangan.
Wiwi Idawati, Roswita Eveline
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THE BACKGROUND OF PROFESSIONAL JUDGMENT OF MATERIALTY IN STATUTORY AUDIT BASED ON QUALITATIVE FACTORS ANALYSIS [PDF]
Annals of the University of Oradea: Economic Science, 2010 The assessment of a significant ascertainment made by the auditor is particularly sensitive which shapes the quality of a mission as a whole. Materiality plays a primary role in determining the relevance of information provided by the users of financial ...
Pop Atanasiu +3 more
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