Auditors' Evaluation of Evidence Obtained Through Management Inquiry: A Cascaded-Inference Approach-Reference-Cited by-同舟云学术

Auditors' Evaluation of Evidence Obtained Through Management Inquiry: A Cascaded-Inference Approach

Published:1999-09-01 Issue:2 Volume:18 Page:87-104
ISSN:0278-0380
Container-title:AUDITING: A Journal of Practice & Theory
language:en
Short-container-title:

Author:

Haynes Christine M.¹

Affiliation:

1. University of Florida.

Abstract

This study uses the cascaded-inference paradigm to investigate how auditors evaluate evidence received during management inquiry. Contrary to predictions made by cascaded-inference theory, results indicate that auditors are relatively more sensitive to source-related uncertainties than evidence-related uncertainties when evaluating information provided by client management. In addition, management-provided evidence has less impact on auditors' beliefs than on nonauditors' beliefs. Finally, results also suggest that, under certain conditions, auditors may fail to recognize the value of information received during management inquiry.

Publisher

American Accounting Association

Subject

Economics and Econometrics,Finance,Accounting

Link

http://meridian.allenpress.com/ajpt/article-pdf/18/2/87/1362193/aud_1999_18_2_87.pdf

Reference35 articles.

1. American Institute of Certified Public Accountants (AICPA).1978. Planning and Supervision. Statement on Auditing Standards No. 22. New York, NY: AICPA.

2. .1988a. The Auditor's Responsibility to Detect and Report Errors and Irregularities. Statement on Auditing Standards No. 53. New York, NY: AICPA.

3. .1988b. Analytical Procedures. Statement on Auditing Standards No. 56. New York: AICPA.

4. .1997. Amendment to Statement on Auditing Standards No. 31: Evidential Matter. Statement on Auditing Standards No. 80. New York, NY: AICPA.

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