The effect of audit scope and auditor tenure on resource allocation decisions in local government audit engagements

被引：6

作者：

Johnson, Lynn A. ^{[1
]}

机构：

[1] Calif State Univ Stanislaus, Dept Accounting & Finance, Stanislaus,801 W Monte Vista Ave, Turlock, CA 95382 USA

来源：

ACCOUNTING FORUM | 2006年 / 30卷 / 02期

关键词：

Audit; Governmental audit; Audit scope; Auditor tenure; Audit production costs;

D O I：

10.1016/j.accfor.2006.01.002

中图分类号：

F8 [财政、金融];

学科分类号：

0202 ;

摘要：

I examine the relationship between audit scope and auditor tenure and the hours of labor charged to audit activities (e.g. planning, internal control evaluation and testing, etc.) by a regional public accounting firm across a sample of governmental audits. I find that audit resources are generally allocated in a manner consistent with expectations derived from generally accepted governmental auditing standards. (C) 2006 Elsevier Ltd. All rights reserved.

引用

页码：105 / 119

页数：15

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