Keywords: Qualitative factors
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Journal Articles
Managerial Auditing Journal (2022) 37 (3): 305–335.
Published: 01 February 2022
... their degree of reliance on qualitative factors in assessing the materiality of detected misstatements. Descriptive and statistical tests were used to analyze the data collected. Findings The results of this paper show that qualitative materiality factors strongly influence the auditor’s materiality...

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