Auditors' involvement with and evaluation of information relevance

会计过程可以看作是传递信息的过程。本研究考察了审计人员在审计过程中如何参与信息相关性，他们如何评价信息相关性，以及影响这些审计人员评价的因素。我进行了一个案例研究，以检查审计师在财务报表层面对信息相关性的参与。结果，我发现虽然审计师对被审计信息的相关性的评价独立于他们对信息是否符合会计准则的评价，但他们对信息相关性的评价并不一定符合社会的期望。此外，我利用实验数据调查了审计师对所获得证据的相关性的评价，并确定了影响这种评价的一些因素。

Accounting process can be considered as a process of communicating information. This study examined how auditors are involved with information relevance in the process, how they evaluate it, and what factors affects such auditors' evaluation.I conducted a case study to examine auditors' involvement with information relevance at the financial statement level. As the result, I found that while auditors evaluate the relevance of information that are audited independently of their evaluation of whether the information complies to accounting standards, their evaluation of information relevance does not necessarily conform with the society's expectations. In addition, I investigated auditors' evaluation of the relevance of obtained evidence using experimental data and identified some factors that influence such evaluation.