The Effect of Research Method on Audit Planning and Review Judgments
Journal of Accounting Research, 1986, Vol. 24, Issue 2, pp. 335-348
Posted: 6 Dec 2014
Date Written: 1986
Abstract
This article presents a discussion of research on the effects of different response elicitation methods on the audit planning and review judgments. The study involved 40 auditors, at five different levels of expertise, who reviewed the audit strategy of a hypothetical senior and provided evaluations of the original plan, a revised set of plans, and reports of their difficulty in making the required judgments. The materials included a list of observations about strengths and weaknesses in the client's sales, receivables, and receipts system, as observed and recorded by the hypothetical auditor and an audit plan.
Keywords: auditors, auditing procedures, audit departments, accounting firms, problem solving, accounting methods, accounts receivable, financial planning, auditing standards
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