Features - Evaluating Audit Differences - SAS 89 and subsequent interpretations have made both auditors and management more aware of the importance of materiality when considering whether misstatements should be booked. The authors provide guidance and advice on how to determine whether material audit differences might give rise to audit adjustments.
|Year of Publication:||
|Contributors:||Ratcliffe, Thomas A.; Grice Sr, John Stephen|
|Type of Publication:||Article|
|Title record from database:|| OLC-SSG Economic Sciences|
|Availability:||More access options|
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