The Effects of Expectation Formation on Detecting Unexpected Non-changes in Account Balances During Analytical Procedures
Analytical Procedures;Audit Experience
Academy of Accounting and Financial Studies Journal
The effectiveness of audit analytical procedures in identifying financial statement misstatements has been studied from a variety of perspectives. Most analytical procedures research uses unexpected changes in an account balance or ratio to signal a possible misstatement.
Recommended CitationCullinan, Charles P. and Hughes, Susan B., "The Effects of Expectation Formation on Detecting Unexpected Non-changes in Account Balances During Analytical Procedures" (2008). Accounting Journal Articles. Paper 19.