State-Local Government Audits - MATERIALITY CONSIDERATIONS - Preparers and auditors of state and local government financial statements need to clearly understand how to assess materiality. Recent SEC and AICPA auditing standards board actions underscore the importance of this topic.
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|Authors:||Holder, William W. ; Schermann, Kenneth R. ; Whittington, Ray|
Journal of accountancy : publication of the American Institute of Certified Public Accountants. - Jersey City, NJ : Inst., ISSN 0021-8448, ZDB-ID 2193590. - Vol. 196.2003, 5, p. 61-67
|Type of publication:||Article|
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