|
|
Browse by Tags
All Tags » accounting and assurance (RSS)
-
Fall 2008
By William J. Holmes, CPA
When AICPA issued SAS 107, Audit Risk and Materiality in Conducting an Audit, as part of its set of ''Risk Assessment Standards,'' it indicated in SAS 107 that the auditor’s consideration of materiality is a matter of professional judgment. This judgment is to be largely influenced by what the auditor ...
|
|
|