string(4) "test" THEORETICAL FOUNDATIONS FOR DETERMINING MATERIALITY LEVELS IN AUDIT INSPECTIONS | International Conference on Management, Economics & Social Science
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Vol. 2 No. 5 (2024)
International Conference on Management, Economics & Social Science

Articles

THEORETICAL FOUNDATIONS FOR DETERMINING MATERIALITY LEVELS IN AUDIT INSPECTIONS

Published 2024-09-24

  • M.Sh.Mamatkulov
    • ,
  • R. Saidakbarov

Abstract

 This article explores the theoretical foundations for determining materiality levels in audit inspections, emphasizing the importance of materiality in evaluating financial statements. It discusses key concepts such as quantitative and qualitative materiality, as well as theoretical models like stakeholder theory, risk-based auditing, decision-usefulness theory, and agency theory. The article also highlights factors that influence materiality judgments, including entity size, regulatory environment, financial health, and historical misstatements. By understanding these foundations, auditors can ensure accurate assessments of materiality, contributing to reliable and transparent financial reporting.

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