TY  JOUR
TI  Rationale of Benchmarks in Determining the Materiality for Financial Statements As a Whole
KW  materiality
KW  users of financial statements
KW  materiality for the financial statements as a whole
KW  benchmarks
KW  factors aff ecting the identification of benchmark
KW  percentage to be applied to a benchmark.
JO  Auditor
AU  Klinova, E.A.
AU  Sungatullina, R.N.
PY  2018
IS  4
PB  INFRA-M Academic Publishing LLC.