Evaluates how the timing of source-competence information affects auditors' performance in the U.S., suggesting important implications for audit effectiveness.
Discusses the effects in the United States of source-competence information and its timing on auditors' performance of analytical procedures. Evaluation of the reliability of audit evidence received through management inquiry; Explanations for unexpected fluctuations; Focus on the competence of client personnel.
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Anderson et al. (1994) studied this question.
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