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Keywords: audit disclosures
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Journal Articles
Journal:
Accounting Horizons
Accounting Horizons (2024) 38 (4): 97–105.
Published: 01 December 2024
... materiality audit disclosures Auditors are responsible for providing reasonable assurance that financial statements are free of material misstatements ( Public Company Accounting Oversight Board (PCAOB) 2002 , AS 1001.01). Materiality is a relative term that refers to a threshold that, if surpassed...
Includes: Supplementary data
