EFFECTS OF EXPERIENCE OF AUDITOR AND AUDIT UNSTRUCTURED TASKS ON AUDIT JUDGMENTS

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KHAJAVI SHOKROLLAH; NOSHADI MEYSAM

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Journal Paper

Paper Information

Journal: JOURNAL OF ACCOUNTING AND AUDITING RESEARCHES (ACCOUNTING RESEARCH) Year:2009 | Volume:1 | Issue:3 Page(s): 108-121

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Information Journal Paper

Title

EFFECTS OF EXPERIENCE OF AUDITOR AND AUDIT UNSTRUCTURED TASKS ON AUDIT JUDGMENTS

Author(s)

KHAJAVI SHOKROLLAH | NOSHADI MEYSAM | Issue Writer Certificate

Keywords

AUDITOR EXPERIENCEQ2

UNSTRUCTURED TASKS DECISIONQ3

JUDGMENT IN AUDITINGQ3

MODELS OF THE DECISIONQ3

JUDGMENT IN AUDITINGQ3

Abstract

The purpose of this paper is to investigate the experiences of auditors about complex and unstructured of auditing dilemmas, such as Judgment about going-concern and auditior's options. The results show that experience of auditors significantly affects on the Judgment of auditors in complex tasks. Observations are divided into experienced auditors and inexperienced auditors and separate research have done in 46 partners and auditing managers to determine the complex of subject, unstructured tasks and level of experience needed for judgment about this tasks.Finally, results show that exist a significant difference between level judgments of experienced auditors and uncaptioned auditors about unstructured tasks and experience have important effect on precision of auditing options.

Cites

THE INVESTIGATION ON RELATIONSHIP BETWEEN AUDITORS' PROFESSIONAL MATURITY AND THEIR PERCEPTION OF AUDITEE RISKS

References

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APA: Copy

KHAJAVI, SHOKROLLAH, & NOSHADI, MEYSAM. (2009). EFFECTS OF EXPERIENCE OF AUDITOR AND AUDIT UNSTRUCTURED TASKS ON AUDIT JUDGMENTS. JOURNAL OF ACCOUNTING AND AUDITING RESEARCHES (ACCOUNTING RESEARCH), 1(3), 108-121. SID. https://sid.ir/paper/157385/en

Vancouver: Copy

KHAJAVI SHOKROLLAH, NOSHADI MEYSAM. EFFECTS OF EXPERIENCE OF AUDITOR AND AUDIT UNSTRUCTURED TASKS ON AUDIT JUDGMENTS. JOURNAL OF ACCOUNTING AND AUDITING RESEARCHES (ACCOUNTING RESEARCH)[Internet]. 2009;1(3):108-121. Available from: https://sid.ir/paper/157385/en

IEEE: Copy

SHOKROLLAH KHAJAVI, and MEYSAM NOSHADI, “EFFECTS OF EXPERIENCE OF AUDITOR AND AUDIT UNSTRUCTURED TASKS ON AUDIT JUDGMENTS,” JOURNAL OF ACCOUNTING AND AUDITING RESEARCHES (ACCOUNTING RESEARCH), vol. 1, no. 3, pp. 108–121, 2009, [Online]. Available: https://sid.ir/paper/157385/en

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