文章基本信息

标题：Qualitative Factors Of Materiality - A Review Of Empirical Research
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作者：Emil Irimie Popa ; “Babeş-Bolyai” University of Cluj-Napoca Ancuţa Georgeta Şpan ; “Babeş-Bolyai” University of Cluj-Napoca Timea Melinda Fulop 等
期刊名称：Annales Universitatis Apulensis : Series Oeconomica
印刷版ISSN：1454-9409
出版年度：2010
卷号：1
期号：12
出版社：“1 Decembrie 1918” University of Alba Iulia
摘要：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.
关键词：materiality; quantitative factors; professional judgment; reviews of research.