search query: @indexterm DOCUMENTATION / total: 93
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| Author: | Ballou, B. |
| Title: | The Relationship between Auditor Characteristics and the Nature of Review Notes for Analytical Procedure Working Papers |
| Journal: | Behavioral Research in Accounting
2001 : VOL. 13, p. 25-48 |
| Index terms: | AUDITORS REVIEWS DOCUMENTATION |
| Language: | eng |
| Abstract: | This study investigates the auditor characteristics that are related to generation of evidence and documentation review notes by reviewers of audit working papers. To address this question, an analysis was conducted on the contents of review notes prepared in a laboratory experiment. The working papers contained no documentation deficiencies but contained insufficient evidence. As part of an effective review process, the auditor should generate review notes that call for additional evidence gathering. Generating documentation-oriented review notes created inefficiencies for carrying out the review process and corresponding audit task. Stepwise multiple regression analyses identified reviewer characteristics that were significantly associated with each type of review note. |
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