Experimental Methods of Materiality Judgment on Auditor’s Experience and Performance

DOI

10.2991/icssr-14.2014.118How to use a DOI?

Keywords

Materiality judgment; Auditor’s experience; Judgment performance

Abstract

As a professional activity, audit materiality judgment can be measured by its performance, i.e. consensus, self-insight and stability. This research survey auditing materiality judgment performance in our country with the aid of experimental research method, providing simulating environment and key clues for experiment object. Research results indicate that there is not prominently difference in judgment stability and self-insight for experienced and inexperienced auditors, but experienced auditors have higher consensus than inexperienced auditors.

Copyright

© 2014, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Min Mao
PY  - 2014/06
DA  - 2014/06
TI  - Experimental Methods of Materiality Judgment on Auditor’s Experience and Performance
BT  - Proceedings of the 3rd International Conference on Science and Social Research
PB  - Atlantis Press
SP  - 510
EP  - 515
SN  - 2352-5398
UR  - https://doi.org/10.2991/icssr-14.2014.118
DO  - 10.2991/icssr-14.2014.118
ID  - Mao2014/06
ER  -