AUDITING - Component Materiality for Group Audits - Regulatory inspections and firm quality reviews have identified potentially troubling practices used by firms for establishing component level materiality for group audits. Current standards lack sufficient guidance on the topic. This article offers one approach to establishing and evaluating component materiality.
| Year of publication: |
2008
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|---|---|
| Authors: | Glover, Steven M. ; Prawitt, Douglas F. ; Liljegren, Jonathan T. ; Messier Jr, William F. |
| Published in: |
Journal of accountancy : publication of the American Institute of Certified Public Accountants. - Jersey City, NJ : Inst., ISSN 0021-8448, ZDB-ID 2193590. - Vol. 206.2008, 6, p. 42-47
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