A study of materiality auditing: case study from Libya
| Contribuinte(s) |
Mirshekary, Soheila Dellaportas, Steven |
|---|---|
| Data(s) |
01/07/2013
|
| Resumo |
The results demonstrate strong agreement between Libyan auditors about the materiality concept. In terms of the international auditing standards, not all Libyan auditors follow these standards. The percentage of the item being audited is the most important quantitative form, followed by the item’s position in the financial statements and the absolute value. The results also identified 16 qualitative factors for materiality auditing decisions. |
| Identificador | |
| Idioma(s) |
eng |
| Publicador |
Deakin University, Faculty of Business and Law, Deakin Graduate School of Business |
| Relação |
http://dro.deakin.edu.au/eserv/DU:30063012/alferjani-agreement-2013.pdf http://dro.deakin.edu.au/eserv/DU:30063012/alferjani-alife-2013A.pdf |
| Direitos |
The Author. All Rights Reserved |
| Palavras-Chave | #Libya #International auditing standards #Qualitative factors |
| Tipo |
Thesis |
