Unique Audit Methods: Peat Marwick International.
描述了毕马威国际的审计方法与其他事务所的主要差异，重点在于使用判断辅助工具来确定审计工作范围，包括重要性和依赖来源。
Abstract CPA firms adopt different audit technologies in order to (1) deliver audits in conformity with generally accepted auditing standards, (2) maximize efficiency, and (3) satisfy clients' demands for service. This paper describes the major ways in which the audit approach of Peat Marwick International differs from that of other firms. One major difference relates to the use of judgment aids. Such aids are used primarily in the area of determining the extent of audit work, including its principal determinants: materiality and the sources of reliance other than the substantive audit tests (internal control and inherent risk).