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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.
SCIMA record nr: 64087
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