Government audit materiality (part two): conceptual and practical implications of a qualitative materiality framework: seven case studies and a comparative conceptual work

This research is methodological in seeking a framework in assessing materiality in government auditing. The question pilots this research is: what qualitative factors are applied in government audit materiality judgment? Conceptualizing experience and knowledge of some senior government auditors, this research generates a framework comprising five qualitative factors in judging materiality in government audit. This framework is compared to prior conceptual works, and is tested in a range of realistic audit cases provided by different Chinese local audit offices. The testing results suggest the feasibility and generality of this framework in Chinese government audit context. And this framework is expected to contribute to the development of government audit standards on materiality.