Abstracting and IndexingРИНЦReferativny Zhurnal VINITI RAS Worldcat Google Scholar Online availableEastvieweLIBRARY.RU Biblioclub |
The legal and methodological problems of materiality level accounting under preparation financial statements and under determination its reliability
Available online: 7 February 2014 Subject Heading: AUDIT ACTIVITY JEL Classification:
In the article was considered the problems of the determination of the common level of materiality in accounting and auditing, the analysis of the existing methods of calculation, justified a new approach to the calculation of a single level of materiality. Proposed to improve the regulatory framework of accounting and audit in regard of material information disclosure in financial statements. Keywords: materiality in accounting and in auditing, a common level of materiality, audit risk |
ISSN 2311-9381 (Online)
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