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Materiality in the Context of an Audit between Professional Judgment and Subjectivism

Author

Listed:
  • Adela Socol

    (“1 Decembrie 1918” University of Alba Iulia, Romania)

Abstract

The objective of this paper is to provide a global perspective of the materiality from an audit viewpoint. We describe the main regulations and settlements in the field and examine the various approaches of the materiality in audit. The paper presents the need of auditor to establish an adequate materiality in audit. From the theoretical approach and from the example supporting this particular theme, the results of this study insist on the importance of professional judgment in auditing and identifies major issues that need to be considered to improve the choose of materiality in audit

Suggested Citation

  • Adela Socol, 2008. "Materiality in the Context of an Audit between Professional Judgment and Subjectivism," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, vol. 8(2), pages 209-216.
    • Handle: RePEc:pet:annals:v:8:i:2:y:2008:p:209-216
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    Cited by:

    1. Ioana Iuliana Pop (Grigorescu) & Lleida Spain & Oana Raluca Ivan, 2013. "The Role And Utility Of Financial Audit In Romania And Spain - An Empiric Study," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 2(15), pages 1-17.

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