Resolving Audit Engagement Challenges through Communication
作者： Donna D. Bobek , Brian E. Daugherty , Robin R. Radtke
DOI: 10.2308/AJPT-50210
关键词:
摘要: SUMMARY: This paper investigates the successful resolution of audit challenges faced by auditing professionals. We use an experiential questionnaire (EQ) (Gibbins and Qu 2005) to elicit practicing auditors' experiences with resolving personally encountered on engagement. One hundred ninety-seven professionals from all levels (staff partners) firm types (local Big 4) responded our EQ, 130 provided complete information about a self-identified challenge they had encountered. Over 70 percent these were successfully resolved wherein communication other auditors engagement, along client, aided most in process. These results provide evidence confirming theory-based research indicating importance knowledge sharing for CPAs (Vera-Munoz et al. 2006). Our findings also extend prior components professional judgment Emby 1985; Gibbins 1988; Mason...
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