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Dergiler / Öneri Dergisi / 1997 / Cilt: 1 - Sayı: 6

MUHASEBE DENETİMİNDE ÖNEMLİLİK PLANLAMASI

Sinan ASLAN
Sayfa
217–223
Yayın Tarihi
1997-01-01
DOI
—
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⚡ TL;DR(1 Cümlede Hızlı Çıkarım)

It is the of this article time a free exchange of decisions on materiality cases world overcome these handicaps.

📌 3 Maddede Bu Makale

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Amaç & Hipotez:Materiality is the magnitude of an omission or nıisstatement of accomıting information.
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Temel Bulgular & Veri:Materiality is both an accounting and an audit concept.
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Sonuç & Katkı:It is the of this article time a free exchange of decisions on materiality cases world overcome these handicaps.
🔬Tür:Araştırma Makalesi
📍Kapsam:Genişletilmiş Akademik Örneklem
⚙️Değişkenler:Muhasebe · Muhasebe Denetimi · Önemlilik Planlaması

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.

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Bu Makaleye Atıf Yap

ASLAN, S. (1997). MUHASEBE DENETİMİNDE ÖNEMLİLİK PLANLAMASI. Öneri Dergisi, Cilt: 1 - Sayı: 6, 217–223. https://ajindex.com/articles/36550

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Kaynakça (1)

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