AN ECONOMIC MODELING APPROACH FOR THE DETERMINATION OF MATERIALITY IN AUDITING
作者:
Michael Crosby,
Robert Plante,
Kwei Tang,
期刊:
Decision Sciences
(WILEY Available online 1987)
卷期:
Volume 18,
issue 1
页码: 108-115
ISSN:0011-7315
年代: 1987
DOI:10.1111/j.1540-5915.1987.tb01506.x
出版商: Blackwell Publishing Ltd
关键词: Auditing and Bayesian Procedures
数据来源: WILEY
摘要:
ABSTRACTThe 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.
点击下载:
PDF
(474KB)
返 回