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What Does Exercise-Based Assessment Really Mean?

✍ Scribed by FILIP LIEVENS

Book ID: 114915010
Publisher: Cambridge University Press
Year: 2008
Tongue: English
Weight: 49 KB
Volume: 1
Category: Article
ISSN: 1754-9426
DOI: 10.1111/j.1754-9434.2007.00020.x

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## Abstract These days, auditors are more concerned than ever about what is “material.” SEC Staff Bulletin No. 99 listed qualitative factors to consider when determining materiality. It's worth re‐examining. __© 2002 Wiley Periodicals, Inc.__