Advances in Accounting Behavioral Research, Volume 10 by Arnold

By Arnold

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1999). Continuous auditing. New York, NY: AICPA and CICA. , Lampe, J. , & Sutton, S. G. (2000). An analysis of the market for systems reliability assurance services. Journal of Information Systems, 14(Supplement), 65–82. , & Sutton, S. G. (2001). The future of behavioral accounting (information systems) research. Advances in Accounting Behavioral Research, 4, 141–153. Behn, B. , Searcy, D. , & Woodroof, J. B. (2006). A within firm analysis of current and expected future audit lag determinants. Journal of Information Systems, 20(1), 65–86.

Tasks involving ‘‘navigation’’ around the system are found to be most difficult. Audit managers and partners rate the system as more difficult than other auditors, and report using fewer of its capabilities. There is some evidence of ‘‘working around’’ the system, including creating and storing information outside the system. The study’s results should be useful to audit firms in targeting training efforts, and have implications relating to compliance with Auditing Standard 3 on audit documentation.

Workpaper reviewers can electronically access the file, making changes and electronically inserting review comments. Once planning is accomplished, auditors use the client-tailored engagement file to perform the engagement. The file contains standard workpaper templates for auditing routine account balances, and auditors use these to update information from prior years. Auditors insert electronic memos into the file in order to document discussions with the client or create short notes about the results of a test or procedure.

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