Auditors' Analytical Review Judgements for Payroll Expense.
通过实验研究，考察了检查清单和前期审计工作范围对审计师在工资费用分析性复核中判断的影响，发现审计师在计划变量上判断差异显著。
Abstract This paper reports the results of a study to examine the effects of certain situational variables on auditor judgments about the proper nature and extent of analytical review procedures in the payroll audit area. Forty-four management and senior-level auditors participated in a controlled experiment using simulated audit cases. Two independent variables were examined: a checklist of suggested analytical review procedures, and the scope of work done in the prior year's audit program. Dependent variables were the choices that auditors make in completing an audit program and the related time budget (planning variables), and the choices they make in applying analytical review (usage variables). Significant variability of judgments among auditors appeared throughout the findings for all planning variables, though not for the usage variables. The checklist treatment had a weak and unexpected effect on planning judgments, while the results for the audit program treatment were mixed.