Senior/Manager Differences in Audit Workpaper Review Performance
研究审计工作底稿复核中，高级审计员与经理在判断准确性和变异性上的差异，发现复核能减少判断变异并提高准确性，但高级审计员与经理组成的团队与两名高级审计员组成的团队在表现上无显著差异。
The review of audit workpapers (review) is fundamental to auditing as a mechanism for controlling quality and monitoring appropriateness of work performed (Solomon [1987]). Trotman [1985] and Trotman and Yetton [1985] investigated whether review is a beneficial process and found that review reduces judgment variance (Trotman [1985]) and increases the accuracy of prereview judgments (Trotman and Yetton [1985]). However, when the studies compared teams consisting of an audit senior and an audit manager to teams consisting of two seniors they found no significant differences in performance. In both of the aforementioned studies, seniors were given audit tasks to perform, and after performing the tasks, the seniors formed interacting groups of two that arrived at new group judgments for the same task. The judgments of a subset of the seniors were then reviewed by managers who arrived at their own judgments.' When the studies compared the judgments of the audit managers to those of the teams consisting of