Industry type: a factor in materiality judgements and risk assessments

@inproceedings{Iskandar1996IndustryTA,
  title={Industry type: a factor in materiality judgements and risk assessments},
  author={Takiah Mohd Iskandar},
  year={1996}
}
The absence of clear guidelines as to how materiality should be judged has created problems for accountants and auditors, and resulted in risks to users of financial statements. Results of past research indicate a great lack of consensus within a judgement group (e.g. auditors) and a large degree of diversity between groups (e.g. auditors v. statement preparers), with respect to the appropriate materiality threshold. Based on past research concludes that industry, an important contextual… CONTINUE READING

Citations

Publications citing this paper.
SHOWING 1-9 OF 9 CITATIONS

Independecy Of Qualitative AuditRegarding The Audit Firm Size

VIEW 4 EXCERPTS
CITES BACKGROUND & METHODS
HIGHLY INFLUENCED