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| Author: | Ismail, Z. Trotman, K. |
| Title: | Audit review effectiveness in an analytical review task |
| Journal: | International Journal of Auditing
1999 : MAR, VOL. 3:1, p. 21-28 |
| Index terms: | AUDITING EFFECTIVENESS REVIEWS |
| Language: | eng |
| Abstract: | Ismail and Trotman (1995) examined the before and after review performance of auditors in generating hypotheses in an analytical review task. This study extends the earlier study using two additional measures of perofmance, namely, the inclusion of the correct-seeded error as the most likely hypothesis. The study manipulates the existence of discussion between the reviewer and the reviewee and measures the rank of the reviewer (manager/senior). |
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