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Materiality Level for the Item

Table 2.6: Materiality level for items Item Materiality of the item Revenue/expenses 50% of overall materiality Current assets 40% of overall materiality Long-term assets 30% of overall materiality Liabilities 25% of overall materiality Source: A&C Auditing Company Step 6: Determine the ...

Dialectical Materialism and Historical Materialism

1.1.1.2. Quality of human resources In this study, due to limitations in the quality of human resources in terms of training and professional expertise, physical, moral and mental factors have not been studied by us. The quality of human resources is not only an indicator reflecting the economic ...

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