Materiality in Public Sector Financial Audit: International Practice and the Opinion of Brazilian Experts

Materiality in private sector financial audit is a topic that has been relatively well developed in the literature. Specific research in this regard in public sector auditing, on the other hand, is scarce at the international level and absent in Brazil. In view of this, the purpose of this study was...

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Bibliographic Details
Main Authors: Juliane Madeira Leitão, José Alves Dantas
Format: Article
Language:Portuguese
Published: Universidade de Brasília 2016-04-01
Series:Contabilidade, Gestão e Governança
Subjects:
Online Access:https://cgg-amg.unb.br/index.php/contabil/article/view/936