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Auditing (A307)


review process; interactive review; written review


  1. Elizabeth A. Payne
  2. Robert J. Ramsay
  3. E. Michael Bamber





    workpaper review is a primary means of quality control in auditing firms. While
    prior research shows that anticipation of a review affects preparers’
    judgments, there is little research on the effects of the different review
    formats that occur in practice. The research that does exist examines the
    effects of adding discussion after the preparation of written review notes. We
    compare the effects on preparers of anticipating a real-time interactive review
    _where review notes are not prepared in advance_ to the effects of anticipating
    receipt of more traditional written review notes. We also examine how these two
    different types of review affect the actual audit procedures preparers perform.
    A path analysis reveals that an interactive review leads auditors to focus more
    on the cognitively demanding, conclusion-oriented audit procedures. This, in
    turn, leads to better performance in identifying a trend that is indicative of
    fraud. We find no evidence that dysfunctional behavioral strategies operate
    under the less structured interactive review to compromise audit performance.





    Vol 29, Nomor 01 CD, Tahun 2010


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