An Empirical Examination of Auditors' Initial Planning Processes.
用60名审计师的数据，研究了通用实践先验、管理层诚信和控制意识对审计师判断应收账款重大错报可能性的影响，发现审计师间决策差异大，通用实践先验和控制意识显著影响初步评估。
Abstract This research study focuses upon the auditor's opinion formulation process. Using 60 auditors from national accounting firms, this study examined the effects of general practice priors, management integrity, and control consciousness on judgments of the likelihood of material error occurring in accounts receivable. The results of analysis of covariance suggest large decision variances across auditors, a high degree of significance attached to general practice priors, and significant control consciousness for audit seniors' preliminary evaluations of internal accounting control effectiveness. Management integrity was not significant. The implications of these results for practice and further research are summarized and discussed.