The Effects of Source-Competence Information and its Timing on Auditors' Performance of Analytical Procedures.

Key Points

• This research examines how the timing of source-competence information impacts the effectiveness of auditors during analytical procedures.
• Evaluated auditors' performance in response to source-competence information.
• Focused on timing effects during the performance of analytical procedures.
• Analyzed reliability of audit evidence through management inquiries.
• Identified significant impacts of source-competence information timing on audit performance.
• Demonstrated that timely information enhances reliability in responses to unexpected fluctuations.
• Showed that competence of client personnel influences the effectiveness of audit procedures.