Blar i Centre for Applied Research at NHH (SNF) på forfatter "McKee, Thomas E."
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Current materiality guidance for auditors
McKee, Thomas E.; Eilifsen, Aasmund (Working paper, Working paper, 2000-09)Auditors have to make materiality judgments on every audit. This is a difficult process, as both quantitative and qualitative factors have to be evaluated. Additionally, there is no formal guidance for how to implement the ...