|
iDEA: Drexel E-repository and Archives >
Drexel Academic Community >
Bennett S. LeBow College of Business >
Department of Accounting and Tax >
Faculty Research and Publications (Accounting and Tax) >
An examination of auditor planning judgements in a complex accounting information system environment
Please use this identifier to cite or link to this item:
http://hdl.handle.net/1860/2739
|
| Title: | An examination of auditor planning judgements in a complex accounting information system environment |
| Authors: | Brazel, Joseph F.
Agoglia, Christopher P. |
| Issue Date: | 2007 |
| Publisher: | Canadian Academic Accounting Association |
| Citation: | Contemporary Accounting Research, 24(4): pp. 1059-83 |
| Abstract: | This study investigates the effects of computer assurance specialist (CAS) competence
and auditor accounting information system (AIS) expertise on auditor
planning judgements in a complex AIS environment. Recent professional standards
state that auditors need to change their audit strategies in reaction to the
all-encompassing changes in their clients’ AIS (American Institute of Certified
Public Accountants [AICPA] 2001, 2002). Information technology (IT) applications,
such as enterprise resource planning (ERP) systems, are significantly changing
the ways in which companies operate their businesses (e.g., business process reengineering)
and auditors perform their duties (Helms 1999; Public Oversight
Board [POB] 2000). For example, the implementation and utilization of ERP systems
at many major corporations can increase audit-related risks such as business
interruption, data base security, process interdependency, and overall control risk
(Hunton, Wright, and Wright 2004). As technological developments continue,
auditors must expand their AIS knowledge and skills in order to perform effective
and efficient audits (POB 2000; Kinney 2001; AICPA 2002). Prior research
suggests that expertise in the AIS domain may make auditors more cognizant of
AIS-specific risks and provide them with the sophisticated audit skills required in
such settings (Lilly 1997; Hunton et al. 2004). To our knowledge, our study is the
first to examine whether auditors’ AIS expertise levels affect their risk assessments
and subsequent testing decisions in a complex AIS setting. |
| URI: | http://dx.doi.org/10.1506/car.24.4.1
http://hdl.handle.net/1860/2739 |
| Appears in Collections: | Faculty Research and Publications (Accounting and Tax)
|
Items in iDEA are protected by copyright, with all rights reserved, unless otherwise indicated.
|
www.drexel.edu
