search query: @author Raman, K. / total: 8
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| Author: | Raman, K. Daniker, R. |
| Title: | Materiality in government auditing |
| Journal: | Journal of Accountancy
1994 : FEB, p. 71-76 |
| Index terms: | ACCOUNTING AUDITING GOVERNMENT |
| Language: | eng |
| Abstract: | The need for materiality guidelines may be greater in government than in a corporate context. Current practice regarding materiality in government audits under generally accepted auditing standards, Government Auditing Standards (the Yellow Book) and the Single Audit Act of 1984 varies greatly. Do government auditors agree on an appropriate base for calculating materiality? What percentages do they apply against the materiality bases? |
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