This study examines the consistency of external auditors in evaluating internal control structures using two different audit methodologies, their current firm procedures and a standardised, structured matrix approach. Previous consistency studies have evaluated consistency over time. This study acknowledges that in the current audit climate auditors change firms more frequently than previously, therefore gaining exposure to different methodologies. Also, more public interest exists in the performance of auditors and their firms. Hence, evaluating consistency across methods rather than over time would appear beneficial. Irrespective of the method used, an auditor should arrive at the same evaluation. A total of 94 practising auditors from five different firms performed the evaluations. Overall a satisfactory level of consistency was achieved. This helps to support the concept of a self‐regulating profession maintaining a satisfactory level of performance among its members as regards to one professional trait, consistency.
Managerial Auditing Journal – Emerald Publishing
Published: Jun 1, 2004
Keywords: Auditors; Accounting; Auditing
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