Auditors' Hypothesis Plausibility Assessments in an Analytical Review Setting.

Key Points

• The aim is to evaluate how auditors assess the plausibility of their hypotheses during analytical reviews.
• Examined the impact of auditor experience on the ability to identify high- and low-frequency error causes.
• Analyzed the distinction between error causes and non-error causes.
• Experienced auditors show a greater ability to distinguish high-frequency error causes compared to less experienced auditors.
• Auditors' hypothesis plausibility assessments vary significantly based on their experience level.