The consistency of individual auditors in performing evaluations

The consistency of individual auditors in performing evaluations 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. http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png Managerial Auditing Journal Emerald Publishing

The consistency of individual auditors in performing evaluations

Managerial Auditing Journal, Volume 19 (5): 9 – Jun 1, 2004

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Publisher
Emerald Publishing
Copyright
Copyright © 2004 Emerald Group Publishing Limited. All rights reserved.
ISSN
0268-6902
DOI
10.1108/02686900410537739
Publisher site
See Article on Publisher Site

Abstract

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.

Journal

Managerial Auditing JournalEmerald Publishing

Published: Jun 1, 2004

Keywords: Auditors; Accounting; Auditing

References

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