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    Multiple hypothesis evaluation in auditing

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    Multiple Hypothesis Evaluation in Auditing.pdf (929.5Kb)
    Issue Date
    2002-11
    Author
    Srivastava, Rajendra P.
    Wright, Arnold
    Mock, Theodore J.
    Publisher
    The Accounting Association of Australia and New Zealand (AAANZ)
    Type
    Article
    Article Version
    Scholarly/refereed, publisher version
    Metadata
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    Abstract
    In many audit tasks, auditors evaluate multiple hypotheses to diagnose the situation. Research suggests this is a complex task that individuals have difficulty performing. Further, there is little guidance in professional standards or literature dealing with the many complexities present in the audit environment. Using probability theory, this study derives the appropriate revision of likelihoods for multiple hypotheses given different realistic audit conditions. The analysis shows that the relationships among the hypotheses dramatically impact the use of audit evidence and the resulting pattern of probability revisions. We also identify testable hypotheses to guide future research and discuss practice implications regarding ways to improve the effectiveness of analytical procedures.
    Description
    © AAANZ 2002
    URI
    http://hdl.handle.net/1808/10083
    DOI
    https://doi.org/10.1111/1467-629X.00077
    Collections
    • School of Business Scholarly Works [216]
    Citation
    Srivastava, Rajendra P., Arnold Wright, and Theodore J. Mock (2002), "Multiple hypothesis evaluation in auditing," Journal of Accounting and Finance (Australian), 42 (3), 251-277. http://dx.doi.org/10.1111/1467-629X.00077

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    KU Libraries
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    785-864-8983

    KU Libraries
    1425 Jayhawk Blvd
    Lawrence, KS 66045
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    Contact KU ScholarWorks
    785-864-8983
    KU Libraries
    1425 Jayhawk Blvd
    Lawrence, KS 66045
    785-864-8983

    KU Libraries
    1425 Jayhawk Blvd
    Lawrence, KS 66045
    Image Credits
     

     

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