Recent audit reforms prescribe an all‐inclusive approach to materiality decisions including
both qualitative and quantitative information. We examine the effect of gender, experience …

Given the present-day economic situation, which is characterized by economic
destabilization as a result of the pandemic crisis, auditors are facing the issue of establishing …

Abstract [eng] The financial auditors are required to provide the assurance for the public
whether the financial statements are prepared, in all material respects, in accordance with …

Abstract [eng] The gathering of audit evidence requires the external auditor's responsibility
for assessment of the materiality and for making adequate professional judgement when …

Audito įrodymų rinkimo procese, auditorius naudojasi prielaidų rinkiniu apie audito rizikos
veiksnius ir nustato reikšmingų klaidų ir iškraipymų lygį. Praktikoje kyla klausimai, kaip …

Abstract [eng] Financial statements may be distorted for reasons that are difficult or even
impossible to be evaluated mathematically. Although joint application of quantitative and …

Abstract [eng] In the master thesis the assessment of the risk of material misstatement in the
audit of financial statements is analyzed. The first chapter examines the theoretical aspects …

Corporate collapses of well-known business giants around the world have led to significant
changes in the auditing regulations over the last fifteen years. Revisions to the audit …

Outsourcing has existed for decades and has become a popular method for spreading risks
and reducing transaction costs. One of the first modern IT outsourcing (ITO) arrangements …

Bakgrund: En grundpelare i dagens revisioner är för revisorn att professionellt
bedömaväsentlighet. Väsentlighet är däremot ett komplext begrepp som innefattar flera …