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| Author: | Messier, W. F. Jr. Kachelmeier, S. J. Jensen, K. L. |
| Title: | An Experimental Assessment of Recent Professional Developments in Nonstatistical Audit Sampling Guidance |
| Journal: | Auditing: A Journal of Practice and Theory
2001 : MAR, VOL. 20:1, p. 81-96 |
| Index terms: | AUDITORS AUDITING DECISION MAKING |
| Language: | eng |
| Abstract: | The American Institute of Certified Public Accountants has recently set forth significant revisions in its nonstatistical audit sample-size decision aid (AICPA 1999). In a controlled setting involving 149 experienced auditors, the authors test the effects of the new guidance on auditors' sample-size judgments, extending Kachelmeier and Messier's (1990) (KM) investigation of a previous AICPA (1983) decision aid. The authors find that the current decision aid results in significantly smaller sample sizes than the previous aid. Further, auditors continue to "work backward" in their choice of decision aid inputs, resulting in sample sizes that are more intuitively acceptable. |
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