定性因素显著性、客户表达的关注以及定性重要性阈值对审计师审计调整决策的影响

Effects of Qualitative Factor Salience, Expressed Client Concern, and Qualitative Materiality Thresholds on Auditors' Audit Adjustment Decisions*

• Terence Bu‐Peow Ng · 南洋理工大学
• Hun‐Tong Tan · 南洋理工大学