Individual Judgment in Analytical Review Performance

Professional auditors were used as subjects in order to investigate the effects of analytical review information on audit planning judgments. The subjects were presented a complex audit situation which included one of two variations of the internal accounting control system. The internal accounting control quality variable was based on a presentation of either a moderately weak or moderately strong system. Response to a debriefing question indicated that a correct categorization as to the internal accounting control quality was made by the auditor-subjects. The auditor-subjects were then asked to prepare an audit program for evaluating certain account balances of the subsystem in the company that was reviewed.

Name thesis:degree_name

Ph.D.

Level thesis:degree_level

Dissertation

Discipline thesis:degree_discipline

Accountancy

Grantor

University of Illinois at Urbana-Champaign

Year dc:date

2014

Author dc:creator

• Hamilton, Charles Thomas

• Business Administration, Accounting

Identifier

(UMI)AAI8711804

OAI identifier oai:identifier

oai:www.ideals.illinois.edu:2142/71398