Reikšmingumo taikymas finansinio audito metu: Lietuvos auditorių požiūris

aiškios metodikos neturėjimas; reikšmingumo metodikos trūkumai; reikšmingumo neapibrėžtumas tarptautiniuose audito standartuose; alternatyvių reikšmingumo nustatymo būdų nežinojimas. Reikšminiai žodžiai: finansinis auditas, audito įrodymai, reikšmingumas, Respondents selected for questionnaire survey are certified Lithuanian auditors and assistants of auditors. The data is analyzed using the IBM SPSS Statistics. By analyzing the data it was found that most of auditors very often use the single rule method. Other methods are respectively used less: variable-size method, combination, absolute-size method and statistical formulas. The factors determining the complexity of materiality issues are 1) the lack of a clear methodology 2) non-consideration of the audited entity size; 3) the uncertainty of materiality in the International Auditing Standards; 4) the ignorance of alternatives for determining the materiality; 5) the lack of consideration of the economic sectors in the methodology for the materiality evaluation. The research data shows that depending on the economic sector the most relevant indicators of manufacturing, trade, construction, transport services enterprises are between 1% and 5% from the main sales revenue, of financial sector 1-5% from interest income, of non- profit organizations 1-5% from funding income.