search query: @indexterm Auditing standards / total: 143
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| Author: | Lin, K. Fraser, I. Hatherly, D. |
| Title: | An experimental study of auditor analytical review judgements |
| Journal: | Journal of Business Finance and Accounting
2000 : SEP-OCT, VOL. 27:7&8, p. 821-858 |
| Index terms: | REVIEW AUDITING STANDARDS DATA MANAGEMENT |
| Language: | eng |
| Abstract: | This paper provides evidence as to how five factors highlighted in the current UK auditing standard are taken into account by auditors in analytical review (AR) judgements. While the relative importance of particular cues was generally found to be consistent with the standard, certain factors were taken into account only to a marginal extent. Little evidence of configural cue usage was identified. This study also provides evidence of a tendency towards conservatism in the way auditors approach AR. |
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