Audit Detection of Financial Statement Errors.
基于152次审计中发现的281个需要调整财务报表的错误，分析了错误发生的审计领域、最初发现错误的程序或事件、以及错误的原因（包括是否故意），发现客户人员问题和截止或应计问题是重要原因，分析性复核和与客户讨论能发现大部分错误。
Abstract ABSTRACT: This paper reports an empirical study of 281 errors requiring financial statement adjustments on 152 audits. It reports, among other things, the audit areas in which the errors occurred, the audit procedure, circumstance or other event that initially signaled that an error had occurred, and the apparent causes of the errors, including whether they appeared to have been caused intentionally or unintentionally. The results suggest that client personnel problems, such as inexperience and insufficient knowledge of accounting, and cut-off or accrual problems, are important causes of errors. The results also suggest that analytical review procedures and discussions with the client signal a large proportion of errors. Various other results are presented, and some potential implications for audit planning are discussed.