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- Title
The Effects of Reporting Auditor Materiality Levels Publicly, Privately, or Not at All in an Experimental Markets Setting.
- Authors
Fisher, Marguerite H.
- Abstract
The article presents information on the concepts of materiality and audit risk play an important role in planning and executing an audit. It is reasonable to ask whether the materiality levels used by the auditor and audit risk levels achieved by the auditor as a result of the quality and extent of work performed are themselves information which would be relevant to a financial statement user and should be disclosed to them in some way. Auditors really do not know how investors and others use financial statements and other financial information to make decisions. It also makes it difficult to anticipate how users might react to disclosure of auditor materiality and risk levels.
- Subjects
AUDITING; DISTRIBUTION (Probability theory); AUDIT risk; INSTITUTIONAL market; AUDITORS; STATISTICAL hypothesis testing
- Publication
Auditing: A Journal of Practice & Theory, 1990, Vol 9, p184
- ISSN
0278-0380
- Publication type
Article