A Review of Materiality Research in Auditing and Assurance Services
综述了审计师在财务报表审计、内部控制审计和可持续发展鉴证中关于重要性判断的实证研究，发现税前利润是最常用基准，较低重要性阈值提高审计质量和努力，投资者对重要性理解不足，可持续发展鉴证应用面临挑战。
SUMMARY Materiality is a fundamental concept in auditing. Regulatory changes and improved data availability have motivated renewed interest in research on auditors’ materiality judgments. This literature review synthesizes and summarizes empirical research on materiality related to financial statement audits, internal control audits, and sustainability assurance. Some of the more important findings include the following: pre-tax income continues to be the most common benchmark, but it is often adjusted for other factors; lower materiality thresholds lead to increased audit effort and audit quality; investors do not have a good understanding of the materiality concept; and applying materiality in a sustainability assurance engagement presents major challenges. The findings are important to audit practice, policymaking, and research. The review also identifies several avenues for future research.