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Materiality in the context of audit: the real expectations gap

Houghton, Keith; Jubb, Christine; Kend, Mike


Purpose: This paper seeks to focus on the issue of materiality judgements and the need for public disclosure of materiality levels. Insights about the concept of materiality are drawn from the words of users of audited financial reports, auditee managements, suppliers to the market for audit services and auditing standard setters and regulators. Design/methodology/approach: This paper reports findings arising from face-to-face office interviews with individuals representing identified groups of...[Show more]

CollectionsANU Research Publications
Date published: 2011
Type: Journal article
Source: Managerial Auditing Journal
DOI: 10.1108/02686901111142549


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