Auditors' Subjective Decision Environment-The Case of a Normal External Audit.
通过问卷调研加拿大六家全国性会计师事务所的80位合伙人和经理，描述了正常制造企业外部审计中审计师的主观决策环境，发现环境复杂且随审计阶段变化。
Abstract ABSTRACT: A description was developed of external auditors' subjective decision environment in the case of a normal manufacturing company audit. Eighty partners and managers from six national public accounting firms in Canada responded to an extensive questionnaire asking them to evaluate potential environmental components at several stages in the audit engagement: (1) before the beginning of the work, (2) at several operational stages and (3) after the audit's completion. The audit environment was revealed to be complex: though some components were perceived to be consistently important throughout the audit, the importance of others waxed and waned as the audit progressed. A highly interdependent, client-oriented environment was portrayed by respondents.