MUHASEBE DENETİMİNDE ÖNEMLİLİK PLANLAMASI

Özet

Materiality is the magnitude of an omission or nıisstatement of accomıting information. Materiality is both an accounting and an audit concept. As an accounting concept materiality relater to management's accuracy in recording and disclosing the company's activities in the financial statements. Accounting materiality is concerned with known errors and perhaps, likely errors arising from accounting estimates. As an audit concept, materiality relates not only to known and likely errors, but also to possible further (undetected) errors in the financial statements. It is the of this article time a free exchange of decisions on materiality cases world overcome these handicaps.