| Author: | Hermanson, H. |
| Title: | The effects of audit structure and experience on auditors' decisions to isolate errors |
| Journal: | Behavioral Research in Accounting
1997 : VOL. 9:SUPPLEMENT, p. 76-93 |
| Index terms: | RESEARCH ACCOUNTING AUDITORS |
| Language: | eng |
| Abstract: | This study examines the effect of audit firm structure, control risk and task-related experience on auditors' decisions to project sample errors to the population or to treat sample errors as isolated occurrences. One hundred forty-one practicing auditors from five Big 6 firms evaluated six error scenarios and indicated whether they would project or isolate each error. Results indicated that greater audit firm structure and task-related experience were associated with increased likelihood of projection. |
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