MUHASEBE DENETİMİNDE ÖNEMLİLİK PLANLAMASI

Yıl 1997, Cilt: 1 Sayı: 6, 217 - 223, 01.01.1997

Sinan Aslan

https://doi.org/10.14783/maruoneri.727143

Öz

Materiality is the magnitude of an omission or nıisstatement of accomıting information. Materiality is both an accounting and an audit concept. As an accounting concept materiality relater to management's accuracy in recording and disclosing the company's activities in the financial statements. Accounting materiality is concerned with known errors and perhaps, likely errors arising from accounting estimates. As an audit concept, materiality relates not only to known and likely errors, but also to possible further (undetected) errors in the financial statements.
It is the of this article time a free exchange of decisions on materiality cases world overcome these handicaps.

Anahtar Kelimeler

Muhasebe, Muhasebe Denetimi, Önemlilik Planlaması

Kaynakça

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