AN ECONOMIC MODELING APPROACH FOR THE DETERMINATION OF MATERIALITY IN AUDITING

Title	AN ECONOMIC MODELING APPROACH FOR THE DETERMINATION OF MATERIALITY IN AUDITING
Creator	唐揆 Crosby, M.;Plante, R.;Tang, Kwei
Contributor	企管系
Key Words	Auditing and Bayesian Procedures
Date	1987-01
Date Issued	24-Aug-2016 17:42:48 (UTC+8)
Summary	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
Type	article
DOI	http://dx.doi.org/10.1111/j.1540-5915.1987.tb01506.x

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