Title: Concept of importance in audit planning and execution
Abstract: This article defines materiality based on international auditing standards. The procedure for planning, conducting and using this concept in the process has been completed. In addition, the concept of materiality and the impact of audit risk on the audit report presented to the client at the end of the were considered on the basis of the opinions of leading scientists in the field of an international audit.
Publication Year: 2020
Publication Date: 2020-01-01
Language: en
Type: article
Indexed In: ['crossref']
Access and Citation
Cited By Count: 3
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