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| Author: | Martinov, N. Roebuck, P. |
| Title: | The assessment and integration of materiality and inherent risk: an analysis of major firms' audit practices |
| Journal: | International Journal of Auditing
1998 : JUL, VOL. 2:2, p. 103-126 |
| Index terms: | AUDITING INHERITANCE RISK |
| Language: | eng |
| Abstract: | This study focuses on how inherent risk and materiality assessments are made and how they are integrated in the planning of audit testing. Both of these assessments are an integral part of the audit planning process under the current "audit risk model". The analysis of audit manuals over relevant decision aids and interviews with the technical partner or manager from each of the "Big 6" accounting firms in Australia provided the source of data for the study. |
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