Please use this identifier to cite or link to this item: http://hdl.handle.net/1893/10481
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dc.contributor.authorLin, Kenny Z-
dc.contributor.authorFraser, Ian-
dc.date.accessioned2015-07-23T04:31:46Z-
dc.date.issued2003-
dc.identifier.urihttp://hdl.handle.net/1893/10481-
dc.description.abstractThe Enron debacle and other scandals highlight the issue of whether analytical procedures (APs) or more traditional audit approaches based on substantive testing are more appropriate. This paper surveys the use of APs by Canadian external auditors and augments understanding of the impact of auditing standards on professional practice. Our results demonstrate that APs are extensively applied in practice, particularly by larger firms, and that their use dominates the final review stage of the audit regardless of firm size. While standards do not appear to be an important influence upon practice for audit firms in general, this is not the case for smaller firms. Though auditors place more reliance on APs to reduce tests of detail, there are limits to this reliance. Our results indicate that while auditors may have increased their use of APs with the expectation of efficiency gains, these may be realized at present only partially.en_UK
dc.language.isoen-
dc.publisherElsevier-
dc.relationLin KZ & Fraser I (2003) The use of analytical procedures by external auditors in Canada, Journal of International Accounting, Auditing and Taxation, 12 (2), pp. 153-168.-
dc.rightsThe publisher does not allow this work to be made publicly available in this Repository. Please use the Request a Copy feature at the foot of the Repository record to request a copy directly from the author. You can only request a copy if you wish to use this work for your own research or private study.-
dc.subjectAnalytical proceduresen_UK
dc.subjectAuditing standardsen_UK
dc.subjectAudit effectivenessen_UK
dc.subjectAudit efficiencyen_UK
dc.titleThe use of analytical procedures by external auditors in Canadaen_UK
dc.typeJournal Articleen_UK
dc.rights.embargodate2999-12-31T00:00:00Z-
dc.rights.embargoreasonThe publisher does not allow this work to be made publicly available in this Repository therefore there is an embargo on the full text of the work.-
dc.identifier.doihttp://dx.doi.org/10.1016/j.intaccaudtax.2003.08.002-
dc.citation.jtitleJournal of International Accounting, Auditing and Taxation-
dc.citation.issn1061-9518-
dc.citation.volume12-
dc.citation.issue2-
dc.citation.spage153-
dc.citation.epage168-
dc.citation.publicationstatusPublished-
dc.citation.peerreviewedRefereed-
dc.type.statusPublisher version (final published refereed version)-
dc.author.emaili.a.m.fraser@stir.ac.uk-
dc.contributor.affiliationLingnan University-
dc.contributor.affiliationAccounting and Finance-
dc.rights.embargoterms2999-12-31-
dc.rights.embargoliftdate2999-12-31-
Appears in Collections:Accounting and Finance Journal Articles

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