Empirical Evidence on the Functional Relation between Audit Planning and Total Audit Effort
检验审计计划程度与总审计工作量之间的关系，修改了经典审计定价模型，为审计计划是否提高审计效率或效果提供实证证据。
In this study we examine the relation between the extent of audit planning and total audit effort. While it is recognized in the literature (Mock and Wright [1993], Arens and Loebbecke [1988], Libby, Artman, and Willingham [1985], and Kaplan [1985]) that audit effectiveness and efficiency depend on planning, no empirical evidence has been presented to demonstrate whether audit planning in fact leads to a more effective or efficient audit. We modify the basic audit pricing model previously used by Simunic [1980], Francis [1984], Simon [1985], Palmrose [1986], Francis and Stokes [1986], and Francis and Simon [1987] to examine the relation between a measure of the extent of audit planning and a measure of total audit effort.