Concept of importance in audit planning and execution

Abstract

This article defines "materiality" based on international auditing standards. The procedure for planning, conducting and using this concept in the audit process has been completed. In addition, the concept of "materiality" and the impact of "audit risk" on the "audit report" presented to the client at the end of the audit were considered on the basis of the opinions of leading scientists in the field of an international audit.

Identifiers

DOI

10.5958/2249-7137.2020.00876.9

Citations and references