SOSA MORA, Eduardo. A methodological proposal for establishing materiality levels in response to the risks of material errors in the financial statements. Tec Empresarial, [S. l.], v. 13, n. 1, p. 35–52, 2019. DOI: 10.18845/te.v13i1.4300. Disponível em: https://revistas.tec.ac.cr/index.php/tec_empresarial/article/view/4300. Acesso em: 3 may. 2024.