The Impact of Qualitative Factors on Ethical Judgments of Materiality: An Experimental Study with Auditors (Report)
International Journal of Business 2011, Summer, 16, 3
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- 2,99 €
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- 2,99 €
Publisher Description
I. INTRODUCTION The objective of audit such as defined by the IFAC standards (international Federation of the accountants) is to allow the expression of an opinion on the reliability of the images provided by the financial documents. To achieve this objective, the auditor uses a methodology which complies with audit standards. According to these standards, the auditor is brought to estimate the company's audit risks, to design its audit strategy and to define the means and the tools that he will use to estimate at best these risks. In this context, materiality represents one of the principal tools set by the standards and which determines audit quality.
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