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The use of audit working paper review in reducing the risk of Type II errors.

机译：使用审核工作文件审阅减少II型错误的风险。

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摘要

This dissertation tested whether the audit review process for working papers can help reduce the risk of Type II errors by offsetting the decision making biases encountered when performing analytical procedures. A Type II error occurs when an auditor incorrectly accepts a client explanation indicating that no error or irregularity has occurred, when, in fact, one or the other has happened. The impact of two external cues, the instruction to write review notes and the provision of a cognitive decision aid to enhance memory retrieval, is examined between groups of audit reviewers with specialized knowledge in the financial services industry.;The results indicate that the decision aid reduces the risk of Type II errors; however, the instruction to provide review notes increases the risk of Type II errors. Using Shiffren and Schneider's (1977) information processing model and Kahneman's (1977) capacity model of attention, these effects might have occurred because of the the reviewers' limited attentional capacity, which is needed in order to consider the different aspects of the review process. Reviewers who performed the review note process might have experienced an excessive strain on capacity that increased the risk of committing Type II errors. Reviewers who were provided a decision aid might have experienced capacity relief that decreased the risk of committing Type II errors. These effects were offset when reviewers are exposed to both a cognitive decision aid and instruction to provide written review notes.;Also, the manipulations had a stronger impact on reviewers when their responses indicated that they were more likely to commit Type II errors a priori. These reviewers were more concerned with performing costly, additional procedures and other aspects of the review besides Type II errors (documentation issues, cohesiveness of working papers, etc.).
机译：本文测试了工作文件的审核过程是否可以通过抵消执行分析程序时遇到的决策偏差来帮助降低II型错误的风险。当审核员错误地接受客户的说明（实际上没有发生任何错误或不正常行为）时，就会发生II型错误。在金融服务行业具有专门知识的审计审阅者组之间，检查了两个外部提示的影响，即编写审阅说明的指令和提供认知决策辅助工具以增强记忆检索的能力。结果表明，决策辅助工具降低II型错误的风险；但是，提供审阅说明的指示会增加II型错误的风险。使用Shiffren和Schneider（1977）的信息处理模型以及Kahneman（1977）的注意能力模型，可能由于审阅者的注意能力有限而产生了这些影响，这是考虑审阅过程不同方面所必需的。执行审阅记录过程的审阅者可能承受了过大的压力，从而增加了犯下II型错误的风险。提供了决策帮助的审阅者可能会经历过能力缓解，从而降低了犯下II型错误的风险。当审阅者接触到认知决策辅助和提供书面审阅说明的指令时，这些影响将被抵消。此外，当审阅者的回答表明他们更有可能先犯II型错误时，这些操作对审阅者的影响更大。除了II类错误（文档问题，工作文件的凝聚力等）之外，这些审阅者更关心执行昂贵，额外的程序以及其他方面的审阅。

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  • 作者

    Ballou, Brian.;

  • 作者单位

    Michigan State University.;

  • 授予单位 Michigan State University.;
  • 学科 Business Administration Accounting.
  • 学位 Ph.D.
  • 年度 1996
  • 页码 166 p.
  • 总页数 166
  • 原文格式 PDF
  • 正文语种 eng
  • 中图分类
  • 关键词

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