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- W194118424 abstract "Audit standards require auditors to conduct a brainstorming session on each audit so that engagement team members can discuss the potential for fraud and how the team might respond to the risk of fraud. Little is known about how this brainstorming session takes place or how it affects auditors’ consideration of fraud. This paper reports the results of a field investigation of auditors’ actual brainstorming sessions and fraud-related judgments. Our results suggest that fraud risk factors were correlated with fraud risk assessments, and that the overall quality of the brainstorming session positively moderated the links between fraud risk assessments and related audit testing. We also find that auditors do not consistently alter the nature of their procedures in response to fraud risk, a finding consistent with recent PCAOB inspections. These results should be informative to standard setters as they suggest that there is variation in the way that auditors are conducting SAS No. 99 brainstorming sessions in practice and that the quality of these sessions are important in order for the benefits to be realized." @default.
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- W194118424 date "2007-01-01" @default.
- W194118424 modified "2023-09-27" @default.
- W194118424 title "A Field Investigation of Auditors' Use of Brainstorming in the Consideration of Fraud" @default.
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