JUSTIFICATION OF DECISIONS IN AUDITING PLANNING

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RAHIMIAN N.A.D.; HASAS YEGANEH Y.

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Journal Paper

Paper Information

Journal: THE IRANIAN ACCOUNTING AND AUDITING REVIEW Year:2007 | Volume:14 | Issue:47 Page(s): 39-62

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Information Journal Paper

Title

JUSTIFICATION OF DECISIONS IN AUDITING PLANNING

Author(s)

RAHIMIAN N.A.D. | HASAS YEGANEH Y. | Issue Writer Certificate

Keywords

JUDTIFICATIONQ3

AUDIT PLANNINGQ2

REVIEW PROCESSQ3

AUDIT EVIDENCES AND MAKING DICISIONQ2

Abstract

When planning the audit, auditors will typically examine the financial statements for unexpected fluctuations in account balances and ratios that indicate where additional audit work may be warranted. After observing any unexpected fluctuations and asking management for explanations, Auditor decides how to revise the audit plan and document in the audit work papers justifications for the plan. The purpose of this study is to determine how the anticipation of the audit REVIEW PROCESS and the degree to which evidence supporting of refuting management’s explanations influence the justifications of AUDIT PLANNING decisions. In this study, we examined how two aspects of the audit environment- The audit REVIEW PROCESS and the type of evidence available- influence the way auditors Justify their AUDIT PLANNING decisions. Overall, our results indicate that these two factors do influence auditor’s justification. Auditors who expected a subsequent review documented more total justifications than auditors who did not expect a review. Our result also show the auditors’ justifications, are affected by the type of available evidence. Auditors receiving inconsistent evidence documented more Justification in their planning memos than those who received corroborating evidence or no evidence.

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References

تئوری اخلاقی و تاثیر فشار بودجه زمانی بر رفتار حسابرسان مستقل

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APA: Copy

RAHIMIAN, N.A.D., & HASAS YEGANEH, Y.. (2007). JUSTIFICATION OF DECISIONS IN AUDITING PLANNING. THE IRANIAN ACCOUNTING AND AUDITING REVIEW, 14(47), 39-62. SID. https://sid.ir/paper/8193/en

Vancouver: Copy

RAHIMIAN N.A.D., HASAS YEGANEH Y.. JUSTIFICATION OF DECISIONS IN AUDITING PLANNING. THE IRANIAN ACCOUNTING AND AUDITING REVIEW[Internet]. 2007;14(47):39-62. Available from: https://sid.ir/paper/8193/en

IEEE: Copy

N.A.D. RAHIMIAN, and Y. HASAS YEGANEH, “JUSTIFICATION OF DECISIONS IN AUDITING PLANNING,” THE IRANIAN ACCOUNTING AND AUDITING REVIEW, vol. 14, no. 47, pp. 39–62, 2007, [Online]. Available: https://sid.ir/paper/8193/en

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