%0 Journal Article
%T Rationale of Benchmarks in Determining the Materiality for Financial Statements As a Whole
%A Klinova, E.A.
%A Sungatullina, R.N.
%K materiality, users of financial statements, materiality for the financial statements as a whole, benchmarks, factors aff ecting the identification of benchmark, percentage to be applied to a benchmark.
%J Auditor
%D 2018
%N 4
%P 5
%I INFRA-M Academic Publishing LLC.