TY - CHAP AB - A recent change to audit workpaper review has been the movement toward delegating more review tasks to senior auditors and including more staff auditors in the review process. This study investigates the efficiency and effectiveness implications of this change. It considers the calibration of reviewers of different levels of experience on both conceptual and mechanical errors. The results reveal that reviewers are miscalibrated (overconfident) in their workpaper error judgments. No differences are found in the calibration of staff and senior auditors across hierarchical level or type of error. The implications for audit effectiveness are discussed in the paper. VL - 8 SN - 978-0-76231-218-4, 978-1-84950-348-8/1475-1488 DO - 10.1016/S1475-1488(04)08002-0 UR - https://doi.org/10.1016/S1475-1488(04)08002-0 AU - Harding Noel AU - Hughes Sally AU - Trotman Ken T. ED - Vicky Arnold PY - 2005 Y1 - 2005/01/01 TI - Auditor Calibration in the Review Process T2 - Advances in Accounting Behavioral Research T3 - Advances in Accounting Behavioural Research PB - Emerald Group Publishing Limited SP - 41 EP - 57 Y2 - 2024/03/29 ER -