Innovation science and technologiy Volume 2 Issue 5 (2026)

ISSUES IN DETERMINING THE MATERIALITY LEVEL IN AUDIT FIRMS

Pirnazarova, Juldız

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Abstract

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.

materiality, audit, risk, audit organizations, ISA 320, assets, profit, revenue

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Cite

APA 7 
Pirnazarova, Juldız (2026). ISSUES IN DETERMINING THE MATERIALITY LEVEL IN AUDIT FIRMS. Innovation science and technologiy, 2(5).
GOST R 7.0.5 
Pirnazarova, Juldız ISSUES IN DETERMINING THE MATERIALITY LEVEL IN AUDIT FIRMS // Innovation science and technologiy. 2026. Т. 2. № 5.
BibTeX 
@article{juldız2026,
  author  = {Pirnazarova, Juldız},
  title   = {ISSUES IN DETERMINING THE MATERIALITY LEVEL IN AUDIT FIRMS},
  journal = {Innovation science and technologiy},
  year    = {2026},
  volume  = {2},
  number  = {5}
}
RIS 
TY  - JOUR
AU  - Pirnazarova, Juldız
TI  - ISSUES IN DETERMINING THE MATERIALITY LEVEL IN AUDIT FIRMS
JO  - Innovation science and technologiy
PY  - 2026
VL  - 2
IS  - 5
ER  -