Tte materiality concept may be applied to procedures used in recording transactions.
物质性概念可能适用于用于记录事务处理的规程。
What problem has in applying materiality concept currently and what problem may be resulted from.
当前运用重要性概念存在的主要问题以及可能引发的问题。
The author has studied the materiality concept and disclosed why the auditing materiality is as same as the accounting materiality.
本文探讨审计重要性概念并揭示了审计重要性与会计重要性一致的原因;
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