What Does “Materiality” Really Mean?

✍ Scribed by Eugene G. Chewning Jr.; Julia L. Higgs

• Publisher: John Wiley and Sons
• Year: 2002
• Tongue: English
• Weight: 98 KB
• Volume: 13
• Category: Article
• ISSN: 1044-8136
• DOI: 10.1002/jcaf.10071

✦ Synopsis

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.