haku: @indexterm BENCHMARKING / yhteensä: 226
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| Tekijä: | Knechel, W.R. Salterio, S.E. Kochetova-Kozloski, N. |
| Otsikko: | The effect of benchmarked performance measures and strategic analysis on auditors' risk assessments and mental models |
| Lehti: | Accounting, Organizations and Society
2010 : APR, VOL. 35:3, p. 316-333 |
| Asiasana: | auditing auditors risk analysis performance measurement benchmarking |
| Vapaa asiasana: | mental models |
| Kieli: | eng |
| Tiivistelmä: | This paper aims to examine the effect of two complex audit technologies commonly used by auditors, benchmarking of performance measures and strategic analysis, on the risk judgments of auditors performing the initial planning of an audit. Based on an experiment utilizing a Balanced Scorecard (BS) for organizing and evaluating analytical evidence about the performance of business units within a large client, it is found that external benchmarking can cause an auditor to focus on performance measures unique to a business unit and disregard performance measures common to multiple business units but not benchmarked. However, it is also found that an in-depth strategic analysis completed prior to assessing a client's business risk or risk of material misstatement allows an auditor to incorporate more information from performance measures in risk assessments regardless of whether the performance measures are benchmarked etc. |
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