The results for all three cases indicate that auditors did not use a “same as last year” strategy. Instead they planned the current year audit hours significantly below the prior year actual hours and provided a variety of techniques that could be used to improve audit efficiency.
Callahan Hill, M. (2001), "Planned audit hours: Do auditors use a same as last year strategy?", Advances in Accounting Behavioral Research (Advances in Accounting Behavioural Research, Vol. 4), Emerald Group Publishing Limited, Bingley, pp. 281-302. https://doi.org/10.1016/S1474-7979(01)04077-7Download as .RIS
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