RT info:eu-repo/semantics/bachelorThesis
T1 La importancia relativa o materialidad en la auditoría de cuentas
A1 González Álvarez, Alejandro Jesús
A2 Grado en Contabilidad y Finanzas
K1 materialidad
K1 importancia relativa
K1 incorrección
K1 auditoría de cuentas
AB The calculation of materiality is one of the most important procedures in auditing. It makes itpossible to determine when a misstatement in the financial statements or a specific accounting item ismaterial and therefore forms part of the opinion in the auditor's report. Materiality is calculated atdifferent levels: for the financial statements, for the execution of the work, for specific types oftransactions, accounting balances and information to be revealed, and for clearly insignificantmisstatements. The determination of materiality requires knowledge of law and applicable procedures,but mainly the auditor’s professional judgment, which is applied in the case study presented at the endof this paper
YR 2023
FD 2023
LK http://riull.ull.es/xmlui/handle/915/33526
UL http://riull.ull.es/xmlui/handle/915/33526
LA es
DS Repositorio institucional de la Universidad de La Laguna
RD 16-nov-2025