AUDIT MATERIALITY FROM THE DOCTRINE OF THE THREE GENERA OF MATERIALITY

Authors

  • María Eugenia Quintero Bazán Universidad de los Andes, Mérida - Venezuela

DOI:

https://doi.org/10.21501/2500-669X.2158

Keywords:

materiality, audit, quantitative factors, qualitative factors.

Abstract

The determination of materiality is a basic situation in the financial audit as transverse axis. The criteria under which the material is considered to be qualitative and quantitative particulars of each entity. The conception of matter depends on the context in which it is framed. Of the doctrine of the three kinds of materiality emerges as a basis the idea of matter from the ontological, present in all three genres like corporeal materiality. We conclude that audit materiality is represented in the doctrine of the three genera as actual fact, life experiences and subjective element.

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Author Biography

María Eugenia Quintero Bazán, Universidad de los Andes, Mérida - Venezuela

Mérida - Venezuela

References

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Published

2016-07-01

How to Cite

Quintero Bazán, M. E. (2016). AUDIT MATERIALITY FROM THE DOCTRINE OF THE THREE GENERA OF MATERIALITY. Science of Human Action, 1(2), 260–279. https://doi.org/10.21501/2500-669X.2158

Issue

Vol. 1 No. 2 (2016)

Section

Contabilidad

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