Please use this identifier to cite or link to this item: https://ah.nccu.edu.tw/handle/140.119/100729


Title: AN ECONOMIC MODELING APPROACH FOR THE DETERMINATION OF MATERIALITY IN AUDITING
Authors: 唐揆
Crosby, M.;Plante, R.;Tang, Kwei
Contributors: 企管系
Keywords: Auditing and Bayesian Procedures
Date: 1987-01
Issue Date: 2016-08-24 17:42:48 (UTC+8)
Abstract: The concept of materiality pervades the audit process. Typically, materiality is determined as a percentage of the total book value of an account or as a percentage of net income. We propose an economically based model that determines that materiality level which minimizes the economic consequences of the audit decision. The proposed model is examined for materiality sensitivity to prior information concerning the quality of the accounting process and to costs incurred as a consequence of the audit decision.
Relation: Decision Sciences, 18(1), 108-115
Data Type: article
DOI 連結: http://dx.doi.org/10.1111/j.1540-5915.1987.tb01506.x
Appears in Collections:[企業管理學系] 期刊論文

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