This research aims to understand how group interactions affect the performance of auditors during analytical procedures.
Conducted a literature review to identify key themes and formulate research questions
Analyzed the decision processes involved in group interactions among auditors
Identified factors leading to process gain during group interactions
Outlined potential losses in performance arising from interaction dynamics
Abstract
Abstract Explores the decision processes of interacting audit groups and individual auditors when conducting analytical procedures. Literature reviews and development of research questions; Conclusions.