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The Effects of source-competence information and its timing on auditors' performance of analytic review

Author: Marchant, Garry A. INSEAD Area: Accounting and Control Series: Working Paper ; 92/61/AC Publisher: Fontainebleau : INSEAD, 1992.Language: EnglishDescription: 22 p.Type of document: INSEAD Working PaperAbstract: Evaluating the validity of audit evidence received through management inquiry is an important aspect of auditing. Despite the significance of this evaluation to the effectiveness and efficiency of the audit, our understanding of how auditors evaluate the validity of audit evidence is incomplete. The study examines how auditors evaluate the validity of management explanations for unexpected fluctuations during audit analytical review. Psychology research suggests that the manner in which individuals evaluate the validity of persuasive communications (eg client management's explanations) depends on whether they follow an heuristic or systematic processing strategy. In an heuristic processing strategy, individuals rely heavily on extrinsic cues, such as the quality and content of the communication, when evaluating the communication
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Evaluating the validity of audit evidence received through management inquiry is an important aspect of auditing. Despite the significance of this evaluation to the effectiveness and efficiency of the audit, our understanding of how auditors evaluate the validity of audit evidence is incomplete. The study examines how auditors evaluate the validity of management explanations for unexpected fluctuations during audit analytical review. Psychology research suggests that the manner in which individuals evaluate the validity of persuasive communications (eg client management's explanations) depends on whether they follow an heuristic or systematic processing strategy. In an heuristic processing strategy, individuals rely heavily on extrinsic cues, such as the quality and content of the communication, when evaluating the communication

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