Improving audit materiality using E-MAT application / Nurul Iffah Ghazali, Muthyaah Mohd Jamil and Nur Afiqah Md Amin

Ghazali, Nurul Iffah and Mohd Jamil, Muthyaah and Md Amin, Nur Afiqah (2023) Improving audit materiality using E-MAT application / Nurul Iffah Ghazali, Muthyaah Mohd Jamil and Nur Afiqah Md Amin. In: International Teaching Aid Competition 2023. Universiti Teknologi MARA, Kedah, pp. 892-897. ISBN 9789672948513


The detailed evaluation of materiality is a crucial aspect of the auditing process, as it determines the significance of financial information in relation to the overall financial statements. However, novice auditors frequently struggle to comprehend materiality due to the complexity of measurement processes. In addition, accounting students struggled to conceptualize the calculation of materiality level because they had never participated in an actual audit. This study focuses on the alternative solution 'E-Materiality Indicator' or E-MAT application designed to assist junior auditors and accounting students in assessing materiality levels effectively and efficiently. The tool's advantages are twofold. First, it equips novice auditors with the necessary skills and knowledge to evaluate materiality in various audit scenarios with confidence. With these materiality instruments, accounting students can gain a deeper understanding of the materiality level. It is anticipated that the standardized instrument and streamlined measurement technique will provide consistency across examinations, increase comparability, and reduce potential errors. Moreover, by enhancing the comprehension and measurement of materiality, this solution contributes to the professional development and effectiveness of novice auditors while enhancing accounting students' knowledge of materiality measurement.


Item Type: Book Section
Email / ID Num.
Ghazali, Nurul Iffah
Mohd Jamil, Muthyaah
Md Amin, Nur Afiqah
Subjects: T Technology > T Technology (General) > Technological change
T Technology > T Technology (General) > Technological change > Technological innovations
T Technology > T Technology (General) > Information technology. Information systems
Divisions: Universiti Teknologi MARA, Kedah
Page Range: pp. 892-897
Keywords: E-MAT, materiality, auditing tools, accounting, education
Date: 2023
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