Abstract
ABSTRACT In this paper, I examine the analytical review judgments of staff-level auditors. Heiman (1988) finds that students do not perform as well as senior-level auditors when performing certain analytical review procedures. I conduct an experiment based on Heiman (1988, 1990) to examine the analytical review judgments of those individuals who fall in between the two groups studied by Heiman—staff-level auditors who have some full-time experience, but are not yet at the senior level. I find that staff-level auditors' judgments are similar to the senior-level auditors' judgments observed in Heiman (1990). The results provide evidence about the readiness of staff-level auditors to perform certain analytical review procedures, which has staffing implications for audit firms looking to maximize audit efficiency without sacrificing audit effectiveness. The results also provide insights about the transition of an auditor from novice to expert. Data Availability: Available upon request.
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