Open AccessThe Influence of Audit Risk and Materiality Guidelines on Auditors’ Planning Materiality Assessment
Author(s) -
Julia Baldauf,
Marcel Steller,
Rudolf Steckel
Publication year - 2015
Publication title -
accounting and finance research
Language(s) - English
Resource type - Journals
eISSN - 1927-5994
pISSN - 1927-5986
DOI - 10.5430/afr.v4n4p97
Subject(s) - materiality (auditing) , audit , accounting , audit risk , standardization , business , aesthetics , political science , law , philosophy