haku: @indexterm performance measurement / yhteensä: 862
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| Tekijä: | Anderson, U. Koonce, L. |
| Otsikko: | Evaluating the sufficiency of causes in audit analytical procedures. |
| Lehti: | Auditing: A Journal of Practice and Theory
1998 : SPRING VOL. 17:1, p. 1-12 |
| Asiasana: | AUDITORS PERFORMANCE MEASUREMENT ANALYTICAL REVIEW |
| Kieli: | eng |
| Tiivistelmä: | When auditors perform analytical procedures, one concern is that they may render an incorrect conclusion about an observed fluctuation. In this paper the authors argue that one way that auditors might make this kind of judgement mistake is to conclude that only one cause is responsible for an unexpected fluctuation when, in fact, multiple causes are responsible. They present a model of the evaluation of causes in analytical procedures that decomposes this task into two components: plausibility checking and sufficiency checking. They argue that auditors are more likely to make such judgement mistakes if they only perform the plausibility check. To address this prediction, the authors conducted an experiment in the context of analytical procudures using 72 experienced auditors as subjects. The results show that, as predicted, auditors who merely perform a plausibility check more likely to erroneously conclude that one cause is responsible for a fluctuation when other causes are operating. |
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