TY  - JOUR
AB  - There are many definitions of materiality and such differences in
definition show that there is great concern about the applicability of
materiality in the auditing profession. Various materiality guidelines
have been recommended by both academic researchers and accounting
bodies, but the Auditing Practices Board in the UK has yet to recommend
a guideline of its own. Looks at the recommendations put forward by
those researchers and accounting bodies and the implications and
possible pros and cons of having structured guidelines by the auditing
profession in the UK. Concludes with a recommended materiality guideline
which the Auditing Practices Board should seriously consider and the
possibility of applying computer‐based decision aids as a tool to
improve efficiency and effectiveness of decision making by the auditors.
VL  - 7
IS  - 5
SN  - 0268-6902
DO  - 10.1108/02686909210017865
UR  - https://doi.org/10.1108/02686909210017865
AU  - Gin Chong H.
PY  - 1992
Y1  - 1992/01/01
TI  - Auditors and Materiality
T2  - Managerial Auditing Journal
PB  - MCB UP Ltd
Y2  - 2024/04/25
ER  -