Audit Materiality: The Expectation Gap Between Auditor's and Users of Audit Reports
The present study examines the gap of expectations between auditors and users of the audit report in the area of materiality. This research is a survey research. Statistical sample was determined using Cochran's formula with unknown society. Finally, 168 questionnaires from auditors and 187 users were collected. Data were analyzed using two-sample t-test, analysis of variance. , And Friedman were analyzed. The results show that there was no significant difference between the two groups regarding the concept of importance, the importance in interim financial statements, the effect of adjustments on financial statements on the materiality, disclosure of the materiality level and how the effects of distortions were pervasive. The audit report and review are benchmarks and coefficients specified in the level of significance. So far, no internal research has been conducted specifically on the difference between auditors 'and users' expectations regarding the level of materiality, so this can be attributed to subject innovation and the applicability of its results.
- حق عضویت دریافتی صرف حمایت از نشریات عضو و نگهداری، تکمیل و توسعه مگیران میشود.
- پرداخت حق اشتراک و دانلود مقالات اجازه بازنشر آن در سایر رسانههای چاپی و دیجیتال را به کاربر نمیدهد.