Disposition of Audit-Detected Errors: Some Evidence on Evaluative Materiality.
研究了1993年以来美国制造业公司审计中评价性重要性的判断，分析了财务报表账户中的单个错误及其特征，以及相对错误规模和审计事务所结构的作用。
Abstract Provides evidence on evaluative materiality judgments made during the audits of manufacturing companies in the United States since 1993. Individual errors from financial statement accounts; Characteristics of the errors; Function of relative error size and audit-firm structure.