The Effect of Auditor Knowledge on Information Processing during Analytical Review Page: 4
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I provided senior auditors with comprehensive case materials
for a hypothetical client and asked them to use analytical
procedures to identify potential audit problems. Subjects
acquired information and documented their findings on
personal computers using software that I developed to record
their activities.
My results do not suggest that task-specific experience
influenced the way senior auditors processed information. I
found no evidence of a relationship between task-specific
experience and (a) the amount of information subjects
acquired, (b) the average time subjects spent examining each
item of information, (c) subjects' tendency to acquire
information in clusters, or (d) subjects' ability to
identify potential audit problems. I found marginal
evidence suggesting that the complexity of information
(seeding problems to the case materials) interacts with
experience to influence recognition accuracy. I suggest
that reliability of these findings may be jeopardized by the
size of my sample (23) and the uneven distribution of task-
specific experience across my subject pool.
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O'Donnell, Ed. The Effect of Auditor Knowledge on Information Processing during Analytical Review, dissertation, February 1995; Denton, Texas. (https://digital.library.unt.edu/ark:/67531/metadc279095/m1/4/?q=j+w+gardner: accessed June 21, 2024), University of North Texas Libraries, UNT Digital Library, https://digital.library.unt.edu; .