Problematic aspects of materiality assessment in the audit of financial statements

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dc.contributor.authorKozmanashvili, Lia
dc.date.accessioned2019-11-11T13:28:31Z
dc.date.available2019-11-11T13:28:31Z
dc.date.issued2018
dc.description1. Brian W.CarpenterMark W.DirsmithParveen P.Gupta. (1994). Materiality judgments and audit firm culture: Socialbehavioral and political perspectives. Accounting, Organizations and Society, 358-380. 2. ERROL R.ISELINaTAKIAH M.ISKANDARb. (2000). AUDITORS’ RECOGNITION AND DISCLOSURE MATERIALITY THRESHOLDS: THEIR MAGNITUDE AND THE EFFECTS OF INDUSTRY. The British Accounting Review, 289-309. 3. Levan Sabauri. (2015). INFLUENCE OF ACCOUNTING BALANCE INDICATORS ON INVESTMENT EVALUTION. Applied Finance and Accounting, 57-68. 4. Levan Sabauri. (2016). International standards on auditing. Tbilisi: Forma Ltd. 5. Levan Sabauri. (2017). World Academy of Science, Engineering and Technology, International Journal of Social, Behavioral, Educational, Economic, Business and Industrial Engineering. World Academy of Science, Engineering and Technology, International Journal of Social, Behavioral, Educational, Economic, Business and Industrial Engineering, 1179-1186. 6. LEVAN SABAURI. (2018). AUDIT RISK MANAGEMENT AND ITS AFFECT ON THE AUDIT OF THE FINANCIAL STATEMENT. GLOBALIZATION AND BUSINESS, 215-220. 7. Levan Sabauri, Nino Mamardashvili. (2014). General review of the mistakes made during the audit that are common in practice. (pp. 184-191). Tbilisi: TSU Publishing House. 8. Nonna Martinov, Peter Roebuck. (2003). The Assessment and Integration of Materiality and Inherent Risk: An Analysis of Major Firms' Audit Practices. International Journal of Auditing.en_US
dc.description.abstractThe article discusses the problematic aspects of materiality assessment in the financial statements audit. The understanding of essentiality is the key to the accounting methodology, reporting financial statements and audit. The practical examples of the definition of essentiality are also represented. The methodology, which will promote the expression of substantiated auditing opinion, to define the essentiality is suggested, as well, that, in turn, will ensure the fulfillment of the international audit standards and the confidence building in the audit report.en_US
dc.identifier.citationIII International Scientific Conference: "Challenges of Globalization in Economics and Business", Tbilisi, 2018, pp. 217-220en_US
dc.identifier.isbn978-9941-13-764-8
dc.identifier.urihttps://dspace.tsu.ge/handle/123456789/395
dc.language.isogeen_US
dc.publisherIvane Javakhishvili Tbilisi State University Pressen_US
dc.subjectAudi; Materiality in Audit; Financial Reporting Audit; Control Indicatoren_US
dc.titleProblematic aspects of materiality assessment in the audit of financial statementsen_US
dc.typeArticleen_US
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