МАТЕRIALITY
Parole chiave:
audit risk, auditing, materiality, audit planning, indicators, reporting.Abstract
Professional (audit) risk consists of accepting and expressing in the auditor’s report an incorrect opinion about the reliability of the statements of the audited enterprise. Something to pay attention to here, that the auditor confirms the reliability not of every figure in the reporting, but the reliability of the reporting “in all significant aspects.” Otherwise, in our opinion, the reporting could not be confirmed at all. Thus, audit risk is inextricably linked with the concept of materiality.
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