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Answer:
The auditor's consideration of materiality is a matter of professional judgment and is influenced by the auditor's perception of the needs of users of financial statements.
For example in a company auditors finds a materiality is that companies current ratio is 2:1 it means
it has sufficient liquidity and the and lender can expect their money to come back as per the materiality.
However in the financial while doing accounting there may be a chance of failure of approved accounting principle but it will not affect the materiality to a great extent that is why materiality differs from failure to follow approved accounting standards and disagreement.
هل تحتاج لمساعدة في كتابة سيرة ذاتية تحتوي على الكلمات الدلالية التي يبحث عنها أصحاب العمل؟