Investigating the Use of Analytical Procedures: An Update and Extension.
通过调查100名大型事务所和90名小型事务所的审计师，更新了分析程序在审计中的使用情况，发现审计师偏好简单程序，且使用受准则、微机普及和收费压力影响。
Abstract The importance of analytical procedures (APs) in the audit examination is evidenced by their extensive use by auditors and the requirement of Statement on Auditing Standards No. 56 (SAS No. 56) that these procedures be used in the planning and review stages of all audit examinations. This study updates previous research efforts (e.g., Tabor and Willis 1985) by surveying practicing auditors to identify the current use of six APs, In addition, previous research is extended by investigating (1) the use of APs in audits conducted by both large (Big Six) and smaller CPA firms and (2) the relative importance of several factors influencing the use of APs. A total of 100 auditors affiliated with Big Six firms and 90 auditors affiliated with smaller firms participated in this survey. The results of this study indicate that auditors utilize relatively simple APs in the audit examination compared to more sophisticated APs, In addition, consistent with SAS No. 56 requirements, APs appear to be used extensively in the planning, substantive testing, and review stages of the audit examination. In addition to the requirements of SAS No, 56, respondents cited the increased use of microcomputers and increased fee pressures as primary reasons for the extensive use of APs in audit examinations. Finally, it appears that auditors consider the use of APs to be most appropriate for (1) recurring audit engagements, (2) clients with an effective internal control structure, and (3) accounts having a low risk of material misstatement.