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What is Auditor Professionalism and Materiality Impact about?

This document analyzes the influence of professionalism on the level of materiality consideration in the audit process of financial statements. It discusses the concept of professionalism based on prior research and defines it according to five dimensions: dedication to the profession, community affiliation, autonomy demand, belief in self-regulation, and social obligation. It hypothesizes that professionalism has a positive relationship with and influence on the auditor

Author

astro

Language

EN