Automatic assessment of materiality
Other Title(s)
التقدير الأتوماتيكي للأهمية النسبية
Joint Authors
Wahdan, Muhammad Ali
Hasan, Manar Sad
Source
Association of Arab Universities Journal of Accounting and Auditing
Issue
Vol. 7, Issue 2 (31 Aug. 2018), pp.320-348, 29 p.
Publisher
Beni Suef University Faculty of Commerce Department of Accounting
Publication Date
2018-08-31
Country of Publication
Egypt
No. of Pages
29
Main Subjects
Financial and Accounting Sciences
Topics
Abstract EN
This paper presents how can information technology (IT) in particular knowledge–based system (KBS) be used in auditing especially when the task requires using professional judgments.
It concerned with designing, implementing and evaluating a KBS called Materiality EXpert (MEX).
MEX can assess planning materiality and performance materiality as professionals act.
Knowledge used to build MEX is inducted from literature, international standards on auditing, and experienced auditors using questionnaire as well as unstructured and structured interviews.
MEX was evaluated by 34 auditors from different audit firms in Egypt including international audit firms.
The evaluation results acquired from experienced auditors in Egypt indicated that MEX successfully executes the task of assessing the level of planning materiality and performance materiality.
Moreover, MEX is efficient, effective, and acceptable from auditors for assessing the level of planning materiality and performance materiality.
American Psychological Association (APA)
Wahdan, Muhammad Ali& Hasan, Manar Sad. 2018. Automatic assessment of materiality. Association of Arab Universities Journal of Accounting and Auditing،Vol. 7, no. 2, pp.320-348.
https://search.emarefa.net/detail/BIM-1093852
Modern Language Association (MLA)
Wahdan, Muhammad Ali& Hasan, Manar Sad. Automatic assessment of materiality. Association of Arab Universities Journal of Accounting and Auditing Vol. 7, no. 2 (2018), pp.320-348.
https://search.emarefa.net/detail/BIM-1093852
American Medical Association (AMA)
Wahdan, Muhammad Ali& Hasan, Manar Sad. Automatic assessment of materiality. Association of Arab Universities Journal of Accounting and Auditing. 2018. Vol. 7, no. 2, pp.320-348.
https://search.emarefa.net/detail/BIM-1093852
Data Type
Journal Articles
Language
English
Notes
-
Record ID
BIM-1093852