Sosa Mora, Eduardo. “A Methodological Proposal for Establishing Materiality Levels in Response to the Risks of Material Errors in the Financial Statements”. Tec Empresarial 13, no. 1 (April 26, 2019): 35–52. Accessed May 3, 2024. https://revistas.tec.ac.cr/index.php/tec_empresarial/article/view/4300.