Materiality judgments on audit opinions / Takiah Mohd. Iskandar

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Materiality judgments on audit opinions / Takiah Mohd. Iskandar

Materiality is an important criterion needed for issuing an audit opinion. However, the guidance as how materiality should be judged is not clear. Research results show that "percentage effect of an item on net profit" is the most important variable in making materiality judgment. However...

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Bibliographic Details
Main Author:	Mohd. Iskandar, Takiah
Format:	Article
Language:	English
Published:	Faculty of Accountancy & Accounting Research Institute (ARI) 2003
Subjects:	Accountants Auditing. Auditors
Online Access:	https://ir.uitm.edu.my/id/eprint/13683/

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