Planning materiality and SAS No. 47

When determining materiality, auditors should focus on the perceived needs of financial statement users. According to Statement on Auditing Standards 47, "Audit Risk and Materiality in Conducting an Audit," materiality should be considered during the planning stage of an audit in order to...

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Bibliographische Detailangaben

Veröffentlicht in:	Journal of accountancy 1987-12, Vol.164 (6), p.72
Hauptverfasser:	Read, William J, Mitchell, John E, Akresh, Abraham D
Format:	Magazinearticle
Sprache:	eng
Schlagworte:	Audit risk Auditing standards Auditors Client relationships Errors Fair presentation FASB statements Financial statements Judgments Materiality
Online-Zugang:	Volltext
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