Peculiarities of Determining the Materiality Level when Planning and Conducting an Audit of Public Non-financial Reporting of an Organization
| Autor: | I. D. Demina, D. M. Abdullin |
|---|---|
| Rok vydání: | 2019 |
| Předmět: |
public non-financial reporting
Materiality (auditing) international standard on assurance engagements (isae) 3000 business.industry HF5601-5689 05 social sciences audit Accounting 050201 accounting General Medicine Audit 010501 environmental sciences 01 natural sciences Accounting. Bookkeeping materiality level international standard on auditing 320 0502 economics and business audit engagement Business 0105 earth and related environmental sciences |
| Zdroj: | Учёт. Анализ. Аудит, Vol 6, Iss 2, Pp 87-94 (2019) |
| ISSN: | 2619-130X 2408-9303 |
| DOI: | 10.26794/2408-9303-2019-6-2-87-94 |
| Popis: | Nowadays following the growing practice of generating public non-financial reporting, the regulatory framework for its formation is actively developing. The audit of such reporting is one of the main ways to improve the quality of the information disclosed. Though there exists an established audit practice and relevant performance standards are available, still there is a need for recommendations to determine the level of materiality when planning and conducting the audit of public non-financial statements of an organization. The article discusses the aspects that affect the materiality level and presents the recommendations that can be used to determine the materiality level. |
| Databáze: | OpenAIRE |
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