What Does βMaterialityβ Really Mean?
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Eugene G. Chewning Jr.; Julia L. Higgs
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Article
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2002
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John Wiley and Sons
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English
β 98 KB
## Abstract These days, auditors are more concerned than ever about what is βmaterial.β SEC Staff Bulletin No. 99 listed qualitative factors to consider when determining materiality. It's worth reβexamining. __Β© 2002 Wiley Periodicals, Inc.__