known factual misstatement1 [Planning] Auditing의 내재적 한계, Materiality, Types of Misstatements ■Materiality = 틀려도 봐줄 수 있는 최대 금액 크기 ■ Auditing의 내재적 한계 ○ Reasons that an auditor only obtains reasonable, and not absolute assurance that financial statements are free from material misstatements are ① Nature of Financial Reporting -It involve judgemnet by management or subjective decisions. ② Nature of Auditing Procedures - The possibility that management or others may not provide the complete .. 2019. 10. 28. 이전 1 다음
