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Materiality (auditing)

Materiality is a concept or convention within auditing and accounting relating to the importance/significance of an amount, transaction, or discrepancy. The objective of an audit of financial statements is to enable the auditor to express an opinion on whether the financial statements are prepared, in all material respects, in conformity with an…

Standards, Definitions & Materiality in governmental auditing

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Methods of calculating materiality

Materiality in governmental auditing

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Materiality (auditing)

Nodes52
Edges51
Triples4
Avg. degree1.96
Density0.038462
Components1

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Important terminology

materiality financial statements accounting audit material auditing information opinion isa paragraph framework different methods auditor standards users 320 concept reporting

Entity relationships Subject–Predicate–Object triples

SubjectPredicateObjectConfidenceSrc
the size of the organization's revenuesinstance ofdepends upon factors0.80text
expensesinstance ofdepends upon factors0.80text
and is ultimately a matter of professional judgmentinstance ofdepends upon factors0.80text
total cost or net costinstance ofgovernment auditors may also use different means to quantify materiality0.80text

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