Auditor Business Process Analysis and Linkages among Auditor Risk Judgments
研究了审计师是否将实体层面的风险评估与核心业务流程的风险评估联系起来，发现进行业务流程分析会提高对流程层面重大错报风险的评估，并且审计师会考虑流程层面的风险来关联两个层面的判断。
SUMMARY: This research note examines whether auditors “link” their entity-level risk assessments to their core business process risk assessments. For auditors who performed a business process analysis of the core business process, there is a positive association between the identification of significant process-level business risks and the identification of significant business risks at the entity level. We also find that performing a business process analysis leads to higher assessments of the risk of material misstatement at the process level. With respect to the linkages between risk-related judgments, we find that auditors link their assessments of misstatement risk at the process level to similar assessments at the entity level, while taking into account significant process-level risks. Data Availability: The data are available from the first author upon request.