Browsing Auditing by Subject "Postulates"

Browsing Auditing by Subject "Postulates"

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  • A normative reference framework for determining audit materiality 
    Botha, W.J.J. (Willem Johannes Jacobus); Gloeck, Juergen D. (Juergen Dieter), 1956- (Southern African Institute of Government Auditors, 1998)
    Materiality is a central concept in the process which is applied during the external audit of company annual financial statements. Guidelines issued by professional standard-setting bodies generally state that the determination ...