Auditors' Materiality Judgments of Internal Accounting Control Weaknesses.
研究了概率因素和金额因素如何影响审计师对内部控制缺陷重要性的判断，发现个体差异显著，且职责分离的重要性取决于资产类型。
Abstract This research study focuses on auditors' judgments of the materiality of internal accounting control weaknesses (IACWs). Specifically, the effects of two probability-oriented factors and one dollar-exposure factor on the IACW materiality judgments of auditors are examined. Factorial analysis of variance is used to analyze judgments obtained in an experimental task completed by 38 practicing auditors. Results indicate that (1) ANOVA models explain a high proportion of variance in the auditors' individual judgments, but a low amount of variance in the composite model; (2) individual differences exist concerning the importance of each factor; and (3) the importance of segregation of duties is dependent upon the type of asset under consideration by the auditor. Practitioners may find the results useful in gaining insight into how the auditors participating in this study evaluated the materiality of internal control weaknesses. Academicians may find the results useful in gaining insight into practice and in identifying potential areas for future research.