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A study of materiality auditing: case study from Libya

Alferjani, Mansour 2013, A study of materiality auditing: case study from Libya, Deakin Graduate School of Business, Deakin University.

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Title A study of materiality auditing: case study from Libya
Author Alferjani, Mansour
Institution Deakin University
School Deakin Graduate School of Business
Faculty Faculty of Business and Law
Degree type Research doctorate
Thesis advisor Mirshekary, Soheila
Dellaportas, Steven
Date submitted 2013-07
Keyword(s) Libya
International auditing standards
Qualitative factors
Summary The results demonstrate strong agreement between Libyan auditors about the materiality concept. In terms of the international auditing standards, not all Libyan auditors follow these standards. The percentage of the item being audited is the most important quantitative form, followed by the item’s position in the financial statements and the absolute value. The results also identified 16 qualitative factors for materiality auditing decisions.
Language eng
Field of Research 150102 Auditing and Accountability
Socio Economic Objective 900199 Financial Services not elsewhere classified
Description of original xix, 264 pages : diagrams, tables, graphs, map, some coloured
Copyright notice ┬ęThe Author. All Rights Reserved
Free to Read? Yes
Persistent URL http://hdl.handle.net/10536/DRO/DU:30063012

Document type: Thesis
Collections: Higher degree theses (full text)
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Created: Thu, 08 May 2014, 14:51:07 EST by Belinda Lee

Every reasonable effort has been made to ensure that permission has been obtained for items included in DRO. If you believe that your rights have been infringed by this repository, please contact drosupport@deakin.edu.au.