haku: @journal_id 1585 / yhteensä: 74
viite: 10 / 74
| Tekijä: | Bedard, J. C. Graham, L. E. |
| Otsikko: | The Effects of Decision Aid Orientation on Risk Factor Identification and Audit Test Planning |
| Lehti: | Auditing
2002 : SEP, VOL. 21:2, p. 39-56 |
| Asiasana: | RISK DECISION MAKING AUDITING PLANNING CLIENTS |
| Kieli: | eng |
| Tiivistelmä: | In auditing, risk management involves identifying client facts or issues that may affect engagement risk, and planning evidence-gathering strategies accordingly. The purpose of this paper is to examine whether auditors' identification of risk factors and planning of audit tests is affected by decision aid orientation, i.e., a "negative" focus wherein client risk and its consequences are emphasized, or a "positive" focus where such factors are not emphasized. Specifically, the authors expect that auditors will identify more risk factors using a negatively oriented risk identification decision aid, but only when engagement risk is relatively high. The authors address this issue in the context of auditors' knowledge of actual clients, manipulating decision aid orientation as negative or positive in a matched-pair design. |
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