Audit materiality and risk : benchmarks and the impact on the audit process / J.J. Swart
The objective of this study is to address the gap that exists in the literature regarding quantifiable guidelines, benchmarks and consistency of applications. During the research acceptable benchmarks for the calculation or quantification of the elements linked to materiality and audit risk were fou...
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| Language: | en |
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North-West University
2014
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| Online Access: | http://hdl.handle.net/10394/10179 |