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

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FOROGHI D.; KHALEGHI M.; RASAIIAN A.

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Journal: Journal of Accounting Advances Year:2012 | Volume:4 | Issue:1 (62/3) Page(s): 111-135

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Title

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. | Issue Writer Certificate

Keywords

AUDITINGQ1

MATERIALITYQ2

FRAUDQ2

PROFESSIONAL JUDGMENTQ1

RISKQ2

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...

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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. SID. https://sid.ir/paper/160419/en

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)[Internet]. 2012;4(1 (62/3)):111-135. Available from: https://sid.ir/paper/160419/en

IEEE: Copy

D. FOROGHI, M. KHALEGHI, and A. RASAIIAN, “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), vol. 4, no. 1 (62/3), pp. 111–135, 2012, [Online]. Available: https://sid.ir/paper/160419/en

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