This article provides an empirical analysis of the importance of identifying and assessing risk indicatorsand materiality levels in organizing risk-based audits. The article also examines the criteria for determining materiality,its quantitative and qualitative aspects, as well as the procedure for applying materiality at various stages of the audit. Itis substantiated that regular reassessment of the materiality level contributes to improving audit efficiency and reducingaudit risk.
| Mualliflar | Pirnazarova , Juldız |
|---|---|
| Jurnal | Innovation science and technologiy |
| Nashriyot | Тошкент давлат иқтисодиёт университети |
| Nashr sanasi | 2026-05-01 |
| Jild | 2 |
| Son | 5 |
| Til | Ingliz |
| Ilmiy soha | Iqtisodiyot |
| DOI | 10.5281/zenodo.20713624 |
| Indeksga qo‘shilgan | 2026-08-26 |
DOI: 10.5281/zenodo.20713624 · Maqolaning asl sahifasi
materiality, audit, risk, audit organizations, ISA 320, assets, profit, revenue
| APA | Pirnazarova , Juldız (2026). ISSUES IN DETERMINING THE MATERIALITY LEVEL IN AUDIT FIRMS. Innovation science and technologiy, 2(5). https://doi.org/10.5281/zenodo.20713624 |
|---|---|
| GOST (OAK) | Pirnazarova , Juldız ISSUES IN DETERMINING THE MATERIALITY LEVEL IN AUDIT FIRMS // Innovation science and technologiy. – 2026. – T. 2, № 5. – DOI: 10.5281/zenodo.20713624. |
| MLA | Pirnazarova , Juldız. “ISSUES IN DETERMINING THE MATERIALITY LEVEL IN AUDIT FIRMS.” Innovation science and technologiy, 2(5), 2026. https://doi.org/10.5281/zenodo.20713624 |
| Chicago | Pirnazarova , Juldız. “ISSUES IN DETERMINING THE MATERIALITY LEVEL IN AUDIT FIRMS.” Innovation science and technologiy, 2(5) (2026). https://doi.org/10.5281/zenodo.20713624 |
| Harvard | Pirnazarova , Juldız (2026) ‘ISSUES IN DETERMINING THE MATERIALITY LEVEL IN AUDIT FIRMS’, Innovation science and technologiy, 2(5). https://doi.org/10.5281/zenodo.20713624 |
| BibTeX | @article{pirnazarovajuldz2026,
title = {ISSUES IN DETERMINING THE MATERIALITY LEVEL IN AUDIT FIRMS},
author = {Pirnazarova , Juldız},
journal = {Innovation science and technologiy},
year = {2026},
volume = {2},
number = {5},
doi = {10.5281/zenodo.20713624},
url = {https://doi.org/10.5281/zenodo.20713624}
} |
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