Peculiarities  of  Determining  the  Materiality  Level  when Planning  and  Conducting  an  Audit  of  Public  Non-financial  Reporting  of  an  Organization

Peculiarities  of  Determining  the  Materiality  Level  when Planning  and  Conducting  an  Audit  of  Public  Non-financial  Reporting  of  an  Organization

Nowadays following the growing practice of generating public non-financial reporting, the regulatory framework for its formation is actively developing. The audit of such reporting is one of the main ways to improve the quality of the information disclosed. Though there exists an established audit p...

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Bibliographic Details
Main Authors: D. M.  Abdullin, I. D. Demina
Format: Article
Language:Russian
Published: Government of Russian Federation, Financial University 2019-04-01
Series:Учёт. Анализ. Аудит
Subjects:
 public non-financial reporting
audit engagement
audit
materiality level
international standard on assurance engagements (isae) 3000
international standard on auditing 320
Online Access:https://accounting.fa.ru/jour/article/view/244

Internet

https://accounting.fa.ru/jour/article/view/244

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