An Experimental Study of Review of Preliminary Audit Strategy by External Auditors.

Key Points

• The study aims to assess the effectiveness of preliminary audit strategies reviewed by external auditors.
• Experimental design focused on audit strategies
• Involvement of external auditors in the evaluation process
• Analysis of strategies from the reviewed book
• Identified key improvements in audit strategy efficacy
• Highlighted variations in auditor performance based on reviewed strategies
• Suggested best practices for preliminary audit reviews

Abstract