Peculiarities of Determining the Materiality Level when Planning and Conducting an Audit of Public Non-financial Reporting of an Organization
Nowadays following the growing practice of generating public non-financial reporting, the regulatory framework for its formation is actively developing. The audit of such reporting is one of the main ways to improve the quality of the information disclosed. Though there exists an established audit p...
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| Format: | Article |
| Language: | Russian |
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Government of Russian Federation, Financial University
2019-04-01
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| Series: | Учёт. Анализ. Аудит |
| Subjects: | |
| Online Access: | https://accounting.fa.ru/jour/article/view/244 |
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| author | D. M. Abdullin I. D. Demina |
| author_facet | D. M. Abdullin I. D. Demina |
| author_sort | D. M. Abdullin |
| collection | DOAJ |
| description | Nowadays following the growing practice of generating public non-financial reporting, the regulatory framework for its formation is actively developing. The audit of such reporting is one of the main ways to improve the quality of the information disclosed. Though there exists an established audit practice and relevant performance standards are available, still there is a need for recommendations to determine the level of materiality when planning and conducting the audit of public non-financial statements of an organization. The article discusses the aspects that affect the materiality level and presents the recommendations that can be used to determine the materiality level. |
| format | Article |
| id | doaj-art-25d3a58173ae475abe4ad16e773c2f6c |
| institution | DOAJ |
| issn | 2408-9303 2619-130X |
| language | Russian |
| publishDate | 2019-04-01 |
| publisher | Government of Russian Federation, Financial University |
| record_format | Article |
| series | Учёт. Анализ. Аудит |
| spelling | doaj-art-25d3a58173ae475abe4ad16e773c2f6c2025-08-20T03:23:14ZrusGovernment of Russian Federation, Financial UniversityУчёт. Анализ. Аудит2408-93032619-130X2019-04-0162879410.26794/2408-9303-2019-6-2-87-94244Peculiarities of Determining the Materiality Level when Planning and Conducting an Audit of Public Non-financial Reporting of an OrganizationD. M. Abdullin0I. D. Demina1Financial University, MoscowFinancial University, MoscowNowadays following the growing practice of generating public non-financial reporting, the regulatory framework for its formation is actively developing. The audit of such reporting is one of the main ways to improve the quality of the information disclosed. Though there exists an established audit practice and relevant performance standards are available, still there is a need for recommendations to determine the level of materiality when planning and conducting the audit of public non-financial statements of an organization. The article discusses the aspects that affect the materiality level and presents the recommendations that can be used to determine the materiality level.https://accounting.fa.ru/jour/article/view/244 public non-financial reportingaudit engagementauditmateriality levelinternational standard on assurance engagements (isae) 3000international standard on auditing 320 |
| spellingShingle | D. M. Abdullin I. D. Demina Peculiarities of Determining the Materiality Level when Planning and Conducting an Audit of Public Non-financial Reporting of an Organization Учёт. Анализ. Аудит public non-financial reporting audit engagement audit materiality level international standard on assurance engagements (isae) 3000 international standard on auditing 320 |
| title | Peculiarities of Determining the Materiality Level when Planning and Conducting an Audit of Public Non-financial Reporting of an Organization |
| title_full | Peculiarities of Determining the Materiality Level when Planning and Conducting an Audit of Public Non-financial Reporting of an Organization |
| title_fullStr | Peculiarities of Determining the Materiality Level when Planning and Conducting an Audit of Public Non-financial Reporting of an Organization |
| title_full_unstemmed | Peculiarities of Determining the Materiality Level when Planning and Conducting an Audit of Public Non-financial Reporting of an Organization |
| title_short | Peculiarities of Determining the Materiality Level when Planning and Conducting an Audit of Public Non-financial Reporting of an Organization |
| title_sort | peculiarities of determining the materiality level when planning and conducting an audit of public non financial reporting of an organization |
| topic | public non-financial reporting audit engagement audit materiality level international standard on assurance engagements (isae) 3000 international standard on auditing 320 |
| url | https://accounting.fa.ru/jour/article/view/244 |
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