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| Author: | Maroney, J. Bedard, J. |
| Title: | Auditors' use of inconsistent evidence |
| Journal: | International Journal of Auditing
1997 : OCT, VOL. 1:3, p. 187-204 |
| Index terms: | TESTS PERFORMANCE AUDITS ANALYTICAL REVIEW |
| Language: | eng |
| Abstract: | Analytical procedures are an important audit tool worldwide. Auditors use analytical procedures to develop explanations for unexpected changes in accounts, and evaluate those explanations on the basis of further audit evidence. Research has found that people have difficulty using evidence inconsistent with proposed explanations, and thus may accept explanations that are false. The purpose of this paper is to study how auditors treat evidence inconsistent with analytical procedures explanations. |
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