Table of contents
The Relationship Between Materiality Thresholds and Judgments of Fraud Risk
Richard A. Bernardi, Karen V. PincusResearchers and practitioners have long debated the arguments in favor of and against providing specific mathematical materiality guidelines in auditing standards. Yet, there is…
Materiality and Risk Judgements: A Review of Users' Expectations
Michael R. De Martinis, Ashley W. BurrowesIn reviewing contemporary literature on materiality judgement and the audit expectations gap (AEG), this paper considers an apparent void concerning that aspect of the AEG caused…
Materiality and Audit Risk Modelling: Financial Management Perspective
H. Gin Chong, Reader, Gerald VintenRisk is closely associated with return of investments and materiality. Investments with considerably higher risk normally attract a higher rate of return. Whereas, higher level of…
Mitigating The Auditor's Legal Risk
Marianne Jennings, Dan C. Kneer, Philip M.J. Reckers“The definition of auditing calls for the communication of the degree of correspondence between assertions and established criteria” [ASOBAC, 1973]. As the profession has rejected…
Auditing Risk, Materiality & Judgement Standards: An International Comparison
Michael J. Pratt, Karen Van PeursemIn A Conceptual Framework for Auditing (Pratt & Van Peursem, 1993) it was argued that audit risk, materiality and judgement are fundamental auditing concepts which should form a…
ISSN:
0307-4358Online date, start – end:
1975Copyright Holder:
Emerald Publishing LimitedOpen Access:
hybridEditor:
- Professor Don Johnson