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Qualitative Factors Of Materiality - A Review Of Empirical Research

Author

Listed:
  • Emil Irimie Popa
  • AncuÅ£a Georgeta Åžpan
  • Timea Melinda Fulop

Abstract

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

Suggested Citation

  • Emil Irimie Popa & AncuÅ£a Georgeta Åžpan & 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.;
    All these keywords.

    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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