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]

open access: yesУчёт. Анализ. Аудит, 2019
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
doaj   +2 more sources

Polish public universities’ application of the materiality concept in disclosing information [PDF]

open access: yesZeszyty Teoretyczne Rachunkowości, 2022
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
doaj   +1 more source

The materiality of reading

open access: yes, 2020
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]

open access: yesEconomica, 2023
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
doaj   +1 more source

On #Materiality [PDF]

open access: yes, 2022
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
core   +2 more sources

The Materiality Judgment Gap: An experimental study [PDF]

open access: yesMaǧallaẗ Al-Buḥūṯ Al-Tiǧāriyyaẗ, 2017
:    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
doaj   +1 more source

Faktor-Faktor yang Mempengaruhi Pertimbangan Tingkat Materialitas Audit (Studi Empiris KAP di Wilayah DKI Jakarta)

open access: yesJurnal Akuntansi, 2021
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
doaj   +1 more source

Management of threats to the financial stability of enterprises in interactive mode [PDF]

open access: yesЕкономічний вісник Державного вищого навчального закладу Український державний хіміко-технологічний університет, 2023
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
doaj   +1 more source

Materiality in Roman Art and Architecture [PDF]

open access: yes, 2021
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.

core   +1 more source

Industry influence on materiality level determination in the process of financial statements audit

open access: yesBuhalterinės Apskaitos Teorija ir Praktika, 2020
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
doaj   +1 more source

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