This study aims to find an answer to the question that “whether there is a significant difference between quantitative thresholds of materiality (at the financial statement level) calculated according to the method used in Iran and the method employed by big audit firms.” The calculated quantitative threshold of materiality according to the method used in Iran and the method employed by big audit firms (based on the study of Eilifsen & Messier, Auditing: A Journal of Practice & Theory, 2015, 34, pp. 3–26) compared by using the information of 342 listed firms on the Tehran Stock Exchange during 2014–2018 by comparing test means. The difference between the calculated quantitative threshold of materiality based on the method used in Iran and the method employed by big audit firms is significant. About two decades just passed from the compilation of the method of assessing the quantitative threshold of materiality in Iran, and despite the change in related audit standards, it seems that the guideline requires revision, and professional authorities should pay considerable attention to the issue. To be informed of the manner of evaluating the quantitative threshold of materiality by big audit firms and comparing that with the method used in Iran can provide a better understanding of materiality and its assessment for professional authorities, auditors, scholars, and other users of financial statements. International audit firms are not very active in Iran. Comparing Iranian auditors' materiality thresholds with international audit firms contributes and expands the materiality literature about materiality judgment in developing countries with no or little relevance to international audit firms.

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财务报表层面重要性计算的实证研究

本研究旨在回答“根据伊朗使用的方法和大型审计公司使用的方法计算的重要性量化阈值（在财务报表层面）是否存在显着差异”这一问题。根据伊朗使用的方法和大型审计公司使用的方法计算的重要性定量阈值（基于 Eilifsen & Messier 的研究，Auditing: A Journal of Practice & Theory, 2015, 34, pp. 3–26）通过比较测试手段，使用 2014-2018 年德黑兰证券交易所 342 家上市公司的信息进行比较。基于伊朗使用的方法计算的重要性量化阈值与大型审计公司使用的方法之间存在显着差异。伊朗重要性定量阈值评估方法的编制刚刚过去20年左右，尽管相关审计标准发生了变化，但指南似乎需要修订，专业机构应该对此给予高度重视。了解大型会计师事务所对重要性量化阈值的评估方式，并与伊朗使用的方法进行比较，可以为专业权威、审计师、学者和其他财务报表使用者更好地理解重要性及其评估. 国际审计公司在伊朗不是很活跃。比较伊朗审计师的