Audit Evidence Planning: An Examination of Industry Error Characteristics.
利用实际审计工作底稿信息，研究不同行业在财务报表重大错误的出现频率、规模、收入影响、原因及检测方法上的差异，并检验监管对行业错误特征的作用。
Abstract Investigates differences in the incidence, magnitude, income effect, cause and method of detection of large, financial statement errors across a broad base of industries utilizing actual audit workpaper information. Identification and testing of propositions concerning the role of regulation on industry error characteristics.