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Influential factors in determining the level of materiality and its impact in the planning of the audit process | ||
| Baghdad College of Economic sciences University | ||
| Article 1, Volume 0, Issue 53, 2018, Pages 381-404 | ||
| Abstract | ||
| Abstract The relative materiality is considered one of the basic concepts that must be taken into account when the auditor audit planning process. This is because the audit conducted on the basis of optional, Therefore, the researcher focused on the concept of relative importance, ,Then countless influencing factors in determining the level of materiality . To achieve this, the distribution of (50) questionnaires on auditors in the Office of Financial Supervision and the offices of the auditors, Search results showed that the factors that have a clear impact in determining the level of materiality is the( statements, the Auditor. laws and regulations, and auditing standards). .financial Find some of the recommendations that will enable the auditor to better identify the relative materiality which contributes to improving the quality of audit and raise its efficiency . | ||
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