The Impact of Analytical Review Results, Internal Control Reliability, and Experience on Auditors' Use of Analytical Review
通过实验研究96名审计师，发现分析性复核结果、内部控制可靠性及审计师经验会影响审计计划调整，对审计实务和培训有参考价值。
This paper examines three questions concerning auditor analytical review judgments that were suggested from data obtained in prior protocol research (Biggs, Mock, and Watkins [1988]): (1) do auditors use the results of analytical review to reduce, as well as extend, audit testing; (2) does the reliability of the data affect auditors' analytical review judgments; and (3) does experience level affect the type of analytical review judgments made by auditors? Analytical review results were manipulated to indicate potential errors or no errors; the reliability of the internal control system was manipulated as either strong or weak; and auditor experience was considered at the manager and senior levels. Based on relevant data, auditors made audit plan modifications. Biggs, Mock, and Watkins [1985] note that borrowing hypotheses from other disciplines, or using general theories of judgment and problem solving, often does not provide appropriate bases to explain auditor behavior in realistic task settings. They state that better hypothesis testing can be conducted if the hypotheses are induced from a descriptive knowledge of how auditors make decisions in various contexts. Hypotheses developed from prior descriptive work were tested here in an experimental design considering 96 auditors.