Expectation-Formation Guidance in the Auditor's Review of Interim Financial Information
通过实验研究，探讨在中期财务报表审阅中，不同预期形成指导对审计师执行分析程序效果和效率的影响，对审计实务和准则制定有参考价值。
In this paper we report results of an experiment that addresses several issues related to the effectiveness and efficiency of analytical procedures guidance for reviews of interim financial statements. Using materials developed from a public company which issued materially misstated interim financial statements, practicing auditors are asked to perform analytical procedures and to indicate which accounts warrant investigation. Based on professional standards and recent research, auditors receive one of three combinations of expectation-formation instructions and current book values. To mirror audit practice, one group of auditors receives no instruction about expectation formation and is provided current-quarter book values. A second group receives explicit instructions to form expectations along with current book values, and a third group receives the same expectation-formation instructions as the second