使用者和审计师之间重要性判断的期望差：以丹麦为例.pdfVIP

Paper to be presented at The Second Asian Pacific Interdisciplinary Research in Accounting Conference APIRA 98 in association with Accounting, Auditing and Accountability Journal at The Osaka City University, Japan August 4-6, 1998 Key words : Materiality, Auditing, Errors, Financial Statements The expectation gap between users and auditors materiality judgements in Denmark By Leif Højskov, State Authorized Public Accountant, Ph.D. Southern Denmark Business School, Kolding, Denmark, Europe Mailing address : Leif Højskov, Efterårsvej 8, DK 6705 Esbjerg Ø, Denmark Phone Fax + 45 75 16 09 66, E-mail : LEIFH@KO.HHS.DK i The expectation gap between users and auditors materiality judgements in Denmark The expectation gap between users and auditors materiality judgements in Denmark Contents Page : 1. The survey 1.1 The auditors report and the users expectations 1 1.2. Materiality 2 1.3. The survey 4 1.4. Results of the materiality assessments 6 1.5. Differences between the two groups average materiality levels 8 1.6. Differences between the participants inside each group