The Influence Of Auditor And Client Characteristics On Auditor Use Of Analytical Procedures

Abstract

This study examines the effect of certain characteristics of the audit situation and the auditor upon the extent and effectiveness of analytical procedures. Results indicate that characteristics of the auditors (including the auditor’s knowledge of the client and the client’s industry, the auditor’s knowledge of analytical procedures, and the auditor’s perception of such techniques) are instrumental in the decision to use and rely upon analytical procedures.