An Experimental Study Of The Effects Of Audit Structure In

The effects of audit structure on audit judgments was examined by studying the differences between structured and unstructured audit techniques in terms of auditors' use of coordination and control mechanisms and of judgment consensus under varying degrees of task uncertainty. The study involve...

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Bibliographic Details
Published in:The Accounting review 1988-07, Vol.63 (3), p.490
Main Authors: Bamber, E Michael, Snowball, Doug
Format: Article
Language:English
Subjects:
Auditing policies
Auditing procedures
Auditors opinions
Audits
Comparative studies
Effects
Statistical analysis
Structure
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Summary:The effects of audit structure on audit judgments was examined by studying the differences between structured and unstructured audit techniques in terms of auditors' use of coordination and control mechanisms and of judgment consensus under varying degrees of task uncertainty. The study involved 113 practicing auditors from 4 major firms who had from one to 6 years experience. Each subject sealed the finished test instrument in an attached envelope and returned it to a liaison person for mailing. Methods used resulted in an almost 100% response rate. Contrary to what was expected, auditors from structured firms did not display uniformly greater consensus in their judgments. However, in relation to unstructured firms' auditors, the auditors from structured firms showed a greater tendency to increase their use of specific control and coordination mechanisms, especially consultation with audit managers and peers, as the level of task uncertainty increased.
ISSN:0001-4826
1558-7967