Auditor Review of Financial Forecasts: An Analysis of Factors Affecting Reasonableness Judgments.
通过实验研究审计师对客户财务预测合理性的判断，发现管理层预测准确记录是最关键因素，且判断受公司背景信息差异影响。
Abstract ABSTRACT: This paper reports the results of the experimental stage of a three-stage project which explores many aspects of auditors' involvement in their clients' financial forecasts. The experimental instruments include forecasting factors which were considered important by auditors and which closely paralleled two quite distinguishable corporate settings. Analysis of auditor judgments of the reasonableness of forecasts based on these corporate settings provides evidence which is consistent with the following general conclusions: 1. Models representing individual reasonableness judgments concerning the two cases were relatively well specified 2. The track records of management in forecasting accuracy for net income and sales were the most significant factors in the individual judgment models; and 3. Based on the judgment models employed in the analysis of the experiment, subjects' judgments appeared to be affected by differences in the background information in the two corporate cases.