Results 11 to 20 of about 2,590,880 (251)
Peculiarities of Determining the Materiality Level when Planning and Conducting an Audit of Public Non-financial Reporting of an Organization [PDF]
Nowadays following the growing practice of generating public non-financial reporting, the regulatory framework for its formation is actively developing.
D. M. Abdullin, I. D. Demina
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Polish public universities’ application of the materiality concept in disclosing information [PDF]
Purpose: The purpose of the article is to assess the application of the materiality con-cept in information disclosures made by Polish public universities in their financial statements, as well as to attempt to interpret the materiality concept to ...
Waldemar Gos
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We read e-books and printed books. But are there differences in how and where we read? And what opportunities does a digital reading environment bring for writers and designers?
core +8 more sources
IMPROVING THE AUDIT OF FINANCIAL LIABILITIES BY DEVELOPING THE RELATIONSHIP BETWEEN THE MATERIALITY AND THE AUDIT PROCEDURES [PDF]
The most important aspects of the research are based on the overall study of legal relationships, accounting methodologies and the spectrum of perspective views of the financial audit of financial liabilities presented by the author. The research is
Nicolai RUSSU
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The discussion of media often meanders between the way media objects are perceived as written texts, projected audiovisual messages, or recorded music on the one hand and material objects on the other.
Bregt Lameris +2 more
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The Materiality Judgment Gap: An experimental study [PDF]
: The Securities and Exchange Commission (SEC) has expressed concern that auditors’ use of materiality allows misstatements to go uncorrected. Auditors do not require their client to correct the financial statements for immaterial misstatements ...
مها ممدوح هاشم مراد
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This study aims to empirically examine the effect of auditor professionalism, auditor experience and professional ethics on the consideration of the materiality level of financial statement audits.
Ahmad Rafiq Anshari +1 more
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Management of threats to the financial stability of enterprises in interactive mode [PDF]
The article states that during the years of independence, the energy sector has gone through a thorny path of trial and error, since at the initial stages of its formation, Ukrainian energy enterprises did not have sufficient knowledge and practical ...
N. M. Levchenko, К. D. Pavlov
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Materiality in Roman Art and Architecture [PDF]
Material is the substance of the world of things. Literary sources suggest that materiality was part of aesthetic perception, loaded with meaning and bound to function even in antiquity.
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Industry influence on materiality level determination in the process of financial statements audit
Materiality levels are being used by auditors in different financial statement audit planning, procedure performance and results measurement stages. Thus, ensuring that financial statements are not significantly distorted.
Gytis Kaziukonis, Gerda Jurkonienė
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