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Paper Information

Journal:   JOURNAL OF ACCOUNTING ADVANCES (JAA) (JOURNAL OF SOCIAL SCIENCES AND HUMANITIES)   SPRING-SUMMER 2012 , Volume 4 , Number 1 (62/3); Page(s) 111 To 135.
 
Paper: 

THE CONCEPT OF MATERIALITY IN FINANCIAL STATEMENT AUDITING AND ITS EFFECT ON AUDITOR'S ATTENTION IN MANAGER'S FRAUD DETECTING PROCESS

 
 
Author(s):  FOROGHI D., KHALEGHI M., RASAIIAN A.
 
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Abstract: 

Introduction: The financial reporting system has always been confronted with crisis in attracting public trust. The increase in the number of managers' frauds which has often accompanied fracture of great companies with the world had caused some worries about quality of financial statement along. So, prevention or detection of fraud in financial statement has always been the focus of inventors, managers and auditors. Thus, because of its controlling trait (detecting & deterrent), using independent auditing services results in quality increase of financial statement creating enhanced value of accounting information...

 
Keyword(s): AUDITING, MATERIALITY, FRAUD, PROFESSIONAL JUDGMENT, RISK
 
 
References: 
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Citations: 
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APA: Copy

FOROGHI, D., & KHALEGHI, M., & RASAIIAN, A. (2012). THE CONCEPT OF MATERIALITY IN FINANCIAL STATEMENT AUDITING AND ITS EFFECT ON AUDITOR'S ATTENTION IN MANAGER'S FRAUD DETECTING PROCESS. JOURNAL OF ACCOUNTING ADVANCES (JAA) (JOURNAL OF SOCIAL SCIENCES AND HUMANITIES), 4(1 (62/3)), 111-135. https://www.sid.ir/en/journal/ViewPaper.aspx?id=274474



Vancouver: Copy

FOROGHI D., KHALEGHI M., RASAIIAN A.. THE CONCEPT OF MATERIALITY IN FINANCIAL STATEMENT AUDITING AND ITS EFFECT ON AUDITOR'S ATTENTION IN MANAGER'S FRAUD DETECTING PROCESS. JOURNAL OF ACCOUNTING ADVANCES (JAA) (JOURNAL OF SOCIAL SCIENCES AND HUMANITIES). 2012 [cited 2021July25];4(1 (62/3)):111-135. Available from: https://www.sid.ir/en/journal/ViewPaper.aspx?id=274474



IEEE: Copy

FOROGHI, D., KHALEGHI, M., RASAIIAN, A., 2012. THE CONCEPT OF MATERIALITY IN FINANCIAL STATEMENT AUDITING AND ITS EFFECT ON AUDITOR'S ATTENTION IN MANAGER'S FRAUD DETECTING PROCESS. JOURNAL OF ACCOUNTING ADVANCES (JAA) (JOURNAL OF SOCIAL SCIENCES AND HUMANITIES), [online] 4(1 (62/3)), pp.111-135. Available: https://www.sid.ir/en/journal/ViewPaper.aspx?id=274474.



 
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