An Investigation of the Impact of the Qualitative Nature of Compliance Errors on Internal Control Assessments.
通过实验室实验，研究了合规错误的故意性和货币影响这两个定性特征如何影响审计师对内部会计控制的评估及实质性测试决策。
Abstract This study examines the impact of the qualitative characteristics of compliance errors on the auditor's evaluation of internal accounting control. Using a sample of 121 staff-level auditors, a laboratory experiment was undertaken to investigate the relationship between two qualitative aspects of compliance errors (intentionality and monetary impact) and internal control assessments. The findings indicated that the perceived qualitative characteristics of compliance errors did affect the auditor's assessment of internal accounting control (i.e., attitude formation). In addition, the auditor's decision regarding substantive testing (i.e., behavioral intent) was also found to be influenced by the qualitative characteristics investigated.