An Examination of the Effects of Environment and Explicit Internal Control Evaluation on Planned Audit Hours.
研究了环境因素和内部控制有效性如何影响审计计划，以及要求审计人员明确评价内部控制是否会影响计划审计工时。
Abstract The American Institute of Certified Public Accountants' (AICPA) release of a Statement of Auditing Standards on audit planning [AICPA, 1984, AU 311] and creation of quality control standards [AICPA, 1984, QC 100] suggests that the accounting profession recognizes the great importance of audit planning. Such pronouncements require auditors to consider various environmental factors in audit planning. This paper provides evidence on whether environmental information and internal control effectiveness significantly influence audit plans. In addition, this paper examines whether requiring subjects to make an explicit evaluation of internal control has an effect on planned audit hours. The results indicate a) a significant interaction effect between environmental factors and internal control strength, and b) a significant interaction effect between explicit evaluation of internal control and internal control strength.