Audit Materiality
Materiality is one of the basic and major concepts of auditing. Auditing and Assurance Standard (AAS) (hitherto known as Standard Auditing Practices (SAPs))-13, “Audit Materiality”, states that the concept of materiality recognises that some matters, either individually or in the aggregate, are rela...
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| Format: | Journal article |
| Language: | English |
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Bharat Law House Pvt. Ltd.
2004
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