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Qualitative Factors Of Materiality - A Review Of Empirical Research

  • Emil Irimie Popa

    (Babes-Bolyai University of Cluj-Napoca)

  • Ancuta Georgeta Span

    (Babes-Bolyai University of Cluj-Napoca)

  • Timea Melinda Fulop

    (Babes-Bolyai University of Cluj-Napoca)

Registered author(s):

    Determination of materiality is a crucial step in an audit mission because it affects theentire audit process. The incorrect application of materiality can have serious negativerepercussions on both the audited entity and the auditor (Enron-Anderson). Researches conductedover time revealed the complexity of this element in an audit mission and the need to emergencesome generally accepted rules and regulations to provide support in defining and substantiating theprofessional judgment applied in this stage of the audit.

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    Article provided by Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia in its journal Annales Universitatis Apulensis Series Oeconomica.

    Volume (Year): 1 (2010)
    Issue (Month): 12 ()
    Pages: 27

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    Handle: RePEc:alu:journl:v:1:y:2010:i:12:p:27
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