October 2016

Analytical procedures decision aids for generating explanations: Current state of theoretical development and implications of their use

The use of decision aids could potentially improve auditor’s decision making by assuring that the correct hypothesis is available for the auditor to consider when employing analytical procedures.  Previous research has shown that auditors have limited ability to generate error explanations on their own.  The purpose of this study is to synthesize the literature for the development of decision aids for...

Author(s): John Anderson and Damon Fleming