An Investigation Of Auditor Decision-Processes In The Evaluation Of Internal Controls And Audit Scope Decisions

Over the past decade numerous studies have focused on auditors' judgments. With few exceptions these studies have found that when auditors are given the same task, they frequently make different decisions.' This result has been obtained for relatively simple tasks (e.g., Joyce [1976]) and relatively complex tasks (e.g., Reckers and Taylor [1979] and Mock and Turner [1981]). While consensus of decisions is not

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