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2008•Audit & Economy ResearchRequires access

Implementation Mechanisms of Materiality——An Analysis on the Two Court Cases of U. S.

Shifeng Li

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Abstract

U.S.courts have given an authentic interpretation on the judgment of level of materiality under specific circumstances in some cases.Based on these cases,we try to seek the implementation mechanisms of materiality.We also pay attention to the possible implementation quality of the accounting and auditing standards of China promulgated in January 2006.

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What this paper is about

U.S.courts have given an authentic interpretation on the judgment of level of materiality under specific circumstances in some cases.Based on these cases,we try to seek the implementation mechanisms of materiality.We also pay attention to the possible implementation quality of the accounting and auditing standards of China promulgated in January 2006.

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Available abstract

U.S.courts have given an authentic interpretation on the judgment of level of materiality under specific circumstances in some cases.Based on these cases,we try to seek the implementation mechanisms of materiality.We also pay attention to the possible implementation quality of the accounting and auditing standards of China promulgated in January 2006.

Key concepts: Materiality (auditing), Audit, Accounting, Interpretation (philosophy), Business, Law, Political science, Aesthetics

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