An Experimental Study of Review of Preliminary Audit Strategy by External Auditors. | Synapse
March 18, 2026
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
Abstract Reviews the book "An Experimental Study of Review of Preliminary Audit Strategy by External Auditors," by J. E. Boritz, B. G. Gaber and W. M. Lemon.