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Audit Materiality

Abstract:

Materiality is one of the basic and major concepts of auditing. Auditing and Assurance Standard (AAS) (hitherto known as Standard Auditing Practices (SAPs))-13, “Audit Materiality”, states that the concept of materiality recognises that some matters, either individually or in the aggregate, are relatively important for true and fair presentation of the financial information in conformity with recognised accounting policies and practices. There are no sets of rules or prescriptions that may be...

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Publication status:
Published
Peer review status:
Not peer reviewed
Version:
Author's Original

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Institution:
University of Oxford
Publisher:
Bharat Law House Pvt. Ltd. Publisher's website
Journal:
Tax & Corporate Referencer
Volume:
31
Issue:
5
Pages:
142-150
Publication date:
2004-03-05
URN:
uuid:c2cbbe54-83f7-426e-961a-4fa90fe4b3e4
Local pid:
ora:1422
Language:
English
Keywords:
Subjects:

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