Author: | Wright, A. |
Title: | The impact of prior working papers on auditor evidential planning judgments. |
Journal: | Accounting, Organizations and Society
1988 : VOL. 13:6, p. 595-605 |
Index terms: | AUDITING ACCOUNTING RESEARCH PLANNING DECISION MAKING |
Language: | eng |
Abstract: | Review of an experiment with varying information sets: prior working papers, current year information and a scenario: summarized prior year information, with practicing auditors being asked to design a substantive audit programme, where changes in the client's environment dictated additional procedures, using a consensus programme for 3 partners. Research questions and methodology. The experimental groups. The coding of responses. Five Tables and a Figure illustrate the study. |
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