Synapse
⌘+K
Synapse
PulseExploreJournal ClubResearchersJournals
Instagram
HomeJournal ClubExplore
March 18, 2026The Accounting Review

Auditors' Evaluation of Test-of-Control Strength.

View Full Paper
Ask AI
Bookmark
Share

Authors

ESEric E. Spires

Discussion

Loading...

Member takes

Overview

This investigation reveals how evidence strength dimensions and accounting firm policies influence auditors' judgments.

Key Points

  • The study aims to identify factors affecting auditors' evaluations of test-of-control strength, focusing on evidence strength dimensions and accounting firm policies.
  • Evaluated auditors' judgments of test-of-control strength using strength dimensions like validity, verifiability, and coverage.
  • Conducted a laboratory experiment involving control risk assessment to analyze correlations in evaluations.
  • Developed predictions about the influence of auditing procedures and firm policies on auditors' judgments.
  • Found high, positive, statistically significant correlations between dimension-based rankings of TC strength and implied rankings from experiments.
  • Confirmed that accounting firm policies significantly influence auditors' judgments in the laboratory setting.
  • Indicated discrepancies in how evidence strength reflects professional standards across different contexts.

Cite This Study

Eric E. Spires (1991) studied this question.

synapsesocial.com/papers/69ba44154e9516ffd37a5ea4https://doi.org/10.2308/tar-9605070380
View Full Paper
Ask AI
Bookmark
Share

Also Consider

Synapse has enriched 5 closely related papers on similar clinical questions. Consider them for comparative context:

  1. 1Auditor Judgment Concerning Establishment of Substantive Tests Based on Internal Control Reliability.1986
  2. 2Auditors' Materiality Judgments of Internal Accounting Control Weaknesses.1989
  3. 3Client Control Environments: An Examination of Auditors' Perceptions.1987
  4. 4Discussion of The Auditor's Assessment of the Competence and Integrity of Auditee Personnel.1989
  5. 5Audit Planning and The Reliability of Audit Evidence: Evidence from External Audit Firms in Ghana2026