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The Role Of The Materiality In Audit And Accountacy In Agricultural Organizations


  • Sorina Simona Bumbescu

    (‘1 Decembrie 1918‘ University Alba Iulia Romania)

  • Dimi Ofileanu

    (‘1 Decembrie 1918‘ University Alba Iulia Romania)

  • Raul Burdea

    (‘1 Decembrie 1918‘ University Alba Iulia Romania)


In this article it is realised an overview of the importance that the materiality has forthe audit and the accountancy activity, beeing an interdependence relationship between theinformation provided by the accountancy and audit activity. Based on previous studies concerningthe materiality, in this article it is developed a synthetic theoretical framework regarding themateriality, the relationship between materiality and audit risk, the steps that heve to be made inorder to determine the materiality, and ultimately it is realised a case study concerning thecalculation and analysis of the materiality in an agriculture entity. The research leads to two majorcategories of tangible results; on the one hand it is realised a qualitative theoretical synthesis onmateriality, on the other hand, it exemplifies the calculation and analysis of materiality, and last butnot least it highlights the importance of determining the materiality for the activity of anyorganization.

Suggested Citation

  • Sorina Simona Bumbescu & Dimi Ofileanu & Raul Burdea, 2014. "The Role Of The Materiality In Audit And Accountacy In Agricultural Organizations," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 1(16), pages 1-2.
  • Handle: RePEc:alu:journl:v:1:y:2014:i:16:p:2

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    materiality; audit risk; auditor; error;

    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


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