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Tekijä:Schultz, J.J. Jr.
Bierstaker, J.L.
O'Donnell, E.
Otsikko:Integrating business risk into auditor judgment about the risk of material misstatement: The influence of a strategic-systems-audit approach
Lehti:Accounting, Organizations and Society
2010 : FEB, VOL. 35:2, p. 238-251
Asiasana:accounting
auditing
standards
auditors
risk analysis
Vapaa asiasana:misstatements
Kieli:eng
Tiivistelmä:Auditing standards direct auditors to consider business risk and other risk factors. Generally, large audit firms use either a strategic-systems approach (SSA) or a transaction-focused approach (TFA) to evaluate misstatement risk. Using data from a laboratory experiment, this study aims to examine whether 1. being trained to use either SSA or TFA and 2. analyzing information organized in an SSA or TFA format influence the extent to which auditors integrate knowledge of business risk into their judgment about the likelihood of financial misstatement. Only auditors trained to use SSA who analyzed information provided in an SSA format effectively integrated business risk assessments with their assessment of the risk of material misstatement.
SCIMA tietueen numero: 274750
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