Concept of materiality : the audit judgment perspective

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Concept of materiality : the audit judgment perspective

Bibliographic Details
Main Author:	Takiah Mohd Iskandar (Author)
Format:	Book
Language:	Malay
Published:	Bangi, Selangor : Penerbit Universiti Kebangsaan Malaysia , 2012
Subjects:	Auditing > Law and legislation Finance, public > Accounting > Law and legislation

Table of Contents:

1. Materiality in corporate reporting
2. Accounting standards on materiality: practices in different countries
3. The materiality judgments model
4. Quantitative factors in materiality judgments
5. Qualitative factors in materiality judgments
6. Methodological perspective of audit judgments
7. Research on materiality