... 2022 audit evidence auditor-client communication email fluency client response time staff-level auditor AUDITING: A Journal of Practice & Theory The Impact of Client Response Time and Message Processing Fluency on Staff Auditor Judgment --Manuscript Draft-- Manuscript Number: Article Type...

...G. Bradley Bennett; Richard C. Hatfield SUMMARY We conduct an experiment to investigate whether deadline pressure influences auditors' judgments regarding the materiality of identified errors (internal control deficiencies), as well as the sufficiency of audit evidence to test clients' remediation...

... for the external auditor to utilize advanced analytics. This paper first positions the need for the external audit profession to move toward Big Data and audit analytics. It then reviews the regulations regarding audit evidence and analytical procedures, in contrast to the emerging environment of Big Data...

... this is a recipe for success and argue that well-designed SAPs have an important role to play. A well-designed independent expectation of a cruise line's revenue to within 1 percent of reported revenue provides useful audit evidence, even when materiality is less than 1 percent of the account balance...

... are not sampling. In particular, the selective examination of specific items from a class of transactions or account balance will often be an efficient means of obtaining audit evidence, but does not constitute audit sampling, as the selection of specific items is not intended to be representative...