A Longitudinal Field Investigation of Auditor Risk Assessments and Sample Size Decisions
基于1994年和1999年从三家大型会计师事务所收集的审计数据，研究发现审计师的风险评估水平随时间降低，样本量减少，且固有风险评估与样本量的关系在早期更强。
This study examines changes in auditor risk assessments and sample size decisions based on information gathered from three large accounting firms for audits during 1994 and 1999. The five-year interval between data collection periods allows us to measure changes in risk assessments and sample sizes between the two periods. Auditors relied on controls and assessed inherent risk below the maximum on most audits, and were more likely to do so in the later period, consistent with a trend of lower risk assessment levels. Average sample sizes declined between 1994 and 1999 for the firms that had larger sample sizes in the earlier period. Overall, we find a significant relationship between inherent risk assessments and sample sizes, but this relationship is stronger in the earlier period and is not significant for all firms, especially in the later period. We find limited evidence of a relationship between control risk and sample sizes.