| dc.contributor | 企管系 | |
| dc.creator (作者) | 唐揆 | zh_TW |
| dc.creator (作者) | Crosby, M.;Plante, R.;Tang, Kwei | |
| dc.date (日期) | 1987-01 | |
| dc.date.accessioned | 24-Aug-2016 17:42:48 (UTC+8) | - |
| dc.date.available | 24-Aug-2016 17:42:48 (UTC+8) | - |
| dc.date.issued (上傳時間) | 24-Aug-2016 17:42:48 (UTC+8) | - |
| dc.identifier.uri (URI) | http://nccur.lib.nccu.edu.tw/handle/140.119/100729 | - |
| dc.description.abstract (摘要) | 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. | |
| dc.format.extent | 142 bytes | - |
| dc.format.mimetype | text/html | - |
| dc.relation (關聯) | Decision Sciences, 18(1), 108-115 | |
| dc.subject (關鍵詞) | Auditing and Bayesian Procedures | |
| dc.title (題名) | AN ECONOMIC MODELING APPROACH FOR THE DETERMINATION OF MATERIALITY IN AUDITING | |
| dc.type (資料類型) | article | |
| dc.identifier.doi (DOI) | 10.1111/j.1540-5915.1987.tb01506.x | |
| dc.doi.uri (DOI) | http://dx.doi.org/10.1111/j.1540-5915.1987.tb01506.x | |
