Discussion of The Effects of Reporting Auditor Materiality Levels Publicly, Privately, or Not at All in an Experimental Markets Setting.
讨论在实验市场环境中，审计师公开、私下或不报告重要性水平的影响。审计重要性水平是即使导致净利润错报也不会影响财务报表读者决策的金额，但实践中已开始披露。
Abstract The article presents a discussion of the effects of reporting auditor materiality levels publicly, privately, or not at all in an experimental markets setting. The direct interest arises because, despite the fact that no professional requirement has yet mandated the disclosure by auditors of materiality levels, such disclosure is beginning to occur in practice. Audit materiality is an amount which, even if it led to misstated net income, would not affect the decision of readers of the financial statements, or so auditors believe.