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Qualitative Factors Of Materiality - A Review Of Empirical Research

Author

Listed:
  • 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)

Abstract

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.

Suggested Citation

  • Emil Irimie Popa & Ancuta Georgeta Span & Timea Melinda Fulop, 2010. "Qualitative Factors Of Materiality - A Review Of Empirical Research," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 1(12), pages 1-27.
  • Handle: RePEc:alu:journl:v:1:y:2010:i:12:p:27
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    More about this item

    Keywords

    materiality; quantitative factors; professional judgment; reviews of research.;

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing
    • M48 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Government Policy and Regulation

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