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首页> 外文期刊>Auditing >The Joint Influence of the Extent and Nature of Audit Evidence, Materiality Thresholds, and Misstatement Type on Achieved Audit Risk
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The Joint Influence of the Extent and Nature of Audit Evidence, Materiality Thresholds, and Misstatement Type on Achieved Audit Risk

机译：审计证据的程度和性质，重要性阈值和陈述不实的类型对获得的审计风险的共同影响

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摘要

We use simulation to investigate the joint effects of materiality, evidence extent, evidence nature, and misstatement type on achieved audit risk, i.e., the risk of undetected material financial statement misstatement due to error or fraud. Our primary results are fourfold. First, contrary to conventional audit wisdom, we show that elevating the extent of testing decreases achieved audit risk only under certain conditions and may well increase it. Second, reducing materiality (attempting to perform a more precise audit) can either enhance or jeopardize audit effectiveness. Third, learning about the quality of the internal controls over financial reporting not only can help the auditor to perform an integrated audit, but also helps the auditor to reach better judgments about the extent to which and how evidence from the auditee organization's management and/ or information systems may be distorted as a result of misstatement, reducing the risk that the auditor would be misled by such evidence. Fourth, when financial statements are biased intentionally due to fraud, it is especially important for the external auditor to supplement more traditional audit tests with tests that produce evidence that is less likely to be biased by management. Auditors who do not understand these four results run a heightened risk of compromising audit effectiveness.
机译：我们使用模拟调查重要性，证据程度，证据性质和错误陈述类型对已实现的审计风险（即因错误或欺诈导致未被发现的重大财务报表错误陈述的风险）的共同影响。我们的主要结果是四倍。首先，与传统的审计方法相反，我们表明提高测试范围会降低审计风险，仅在某些条件下才可能增加审计风险。其次，降低重要性（尝试执行更精确的审核）可能会增强或损害审核效率。第三，了解财务报告内部控制的质量不仅可以帮助审计师执行综合审计，还可以帮助审计师更好地判断受审计方组织的管理层和/或证据的程度和方式。错误陈述可能会导致信息系统失真，从而降低审计师被此类证据误导的风险。第四，当财务报表因舞弊而有意偏离时，对于外部审计师而言，补充更为传统的审计测试尤其重要，因为这些测试产生的证据不太可能受到管理层的偏见。不理解这四个结果的审计师冒着降低审计有效性的风险。

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