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- W1995162481 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." @default.
- W1995162481 created "2016-06-24" @default.
- W1995162481 creator A5044806626 @default.
- W1995162481 date "2014-01-01" @default.
- W1995162481 modified "2023-09-23" @default.
- W1995162481 title "Experimental Methods of Materiality Judgment on Auditor’s Experience and Performance" @default.
- W1995162481 cites W1997166503 @default.
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- W1995162481 doi "https://doi.org/10.2991/icssr-14.2014.118" @default.
- W1995162481 hasPublicationYear "2014" @default.
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