Error Characteristics in Audit Populations: Their Profile and Relationship to Environmental Factors.
基于260个审计项目样本，分析了错误的发生率、类型、原因及检测方法，并探讨了其与客户规模、行业、SEC状态及环境因素的关系，对审计程序设计有参考价值。
Abstract This paper contains evidence of error characteristics and environmental factors for a sample of 260 audit engagements, including findings with respect to: (1) incidence and magnitude by account; (2) types, causes, and methods of detection; (3) association with client size, industry, and SEC status; and (4) relationship to environmental factors. The evidence has implications for auditors in designing audit procedures for the detection of errors.