AN ECONOMIC MODELING APPROACH FOR THE DETERMINATION OF MATERIALITY IN AUDITING
提出一个基于经济学的模型，通过最小化审计决策的经济后果来确定重要性水平，并检验其对会计过程质量先验信息和审计决策成本的敏感性。
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.