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| Author: | Lindberg, D. L. Maletta, M. M. |
| Title: | An Examination of Memory Conjunction Errors in Multiple Client Audit Environments |
| Journal: | Auditing: A Journal of Practice and Theory
2003 : MAR, VOL. 22:1, p. 127-142 |
| Index terms: | AUDITING RISK ERROR ESTIMATION CLIENTS |
| Language: | eng |
| Abstract: | This study is the first in an auditing context to examine auditor susceptibility to memory conjunction errors, a type of systematic memory error that is related to the memory reconstruction process. Conjunction errors occur when memory traces associated with one event are incorrectly attributed to another event during memory reconstruction. Auditors may be particularly susceptible to memory conjunction errors due to their simultaneous exposure to multiple audit clients and their use of standardized audit forms and checklists to capture information. Unrecognized, such errors could adversely affect the efficiency and/or effectiveness of the financial statement audit process. |
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