The Effects of Audit Structure and Experience on Auditors' Decisions to Isolate Errors

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This study examines the effect of audit firm structure, control risk and task-related experience on auditors decisions to project sample errors to the population or to treat sample errors as isolated occurrences. One hundred forty-one practicing auditors from five Big 6 firms evaluated six error scenarios and indicated whether they would project or isolate each error. Results indicated that greater audit firm structure and task-related experience were associated with increased likelihood of projection. Control risk was not related to error projection. These results contribute to a growing body of research attempting to understand the auditor's judgment process in evaluating sample evidence.

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