Les effets de la note de planification, des pressions temporelles et des caractéristiques individuelles du vérificateur sur l'estimation du temps de révision par le chef de groupe en vérification

Bamber, E. Michael; Bylinski, Joseph H.
September 1987
Contemporary Accounting Research;Fall1987, Vol. 4 Issue 1, p144
Academic Journal
ette eacute;tude se penche sur l'effort en terme de temps de révision des chefs de groupe en verification (tel que reflété par leurs estimations du temps requis pour la revision du dossier de vérification) et la mesure dans laquelle cet effort est orienté par une autre activité importante du chef de groupe: la planification initiate de la mission de vérification. La planification initiate de la vérification est conditionée par l'identification de certaines zones critiques dans la note de planification. Les pressions temporelles et les caractéristiques individuelles du vérificateur sont également étudiees, car les recherches antérieures en vérification semblent indiquer qu'elles sont susceptibles d'influencer la revision du chef de groupe. Cette analyse est fondée sur les réponses, provenant de soixante-treize chefs de groupe de dix grands cabinets d'experts-comptables, à un cas de vérification. Les résultats indiquent que: 1) les chefs de groupe font preuve d'un consensus raisonnable en budgétisant plus de la moitié du temps de vérification pour la révision, 2) le plan initial de vérification oriente leur révision ultérieure, 3) les pressions au niveau du temps n'influencent pas de façon significative leurs estimations relatives au temps de révision, et 4) l'appartenance à un cabinet, le niveau d'expérience de verificateur, et l'effort de planification initiate sont reliés aux differences des pratiques et des perceptions de la révision par le chef de groupe. La fin de cet article comporte une discussion des conséquences de ces résultats en regard de la pratique et des recherches ultérieures.


Related Articles

  • The effects of the planning memorandum, time pressure and individual auditor characteristics on audit managers' review time judgments. Bamber, E. Michael; Bylinski, Joseph H. // Contemporary Accounting Research;Fall1987, Vol. 4 Issue 1, p127 

    This study examines audit managers' review time effort (as reflected in their time estimates for working paper review) and the extent to which this effort is directed by another important audit manager activity: initial audit planning. Initial audit planning is manipulated by identifying certain...

  • The Establishment of the Internal Control Frame System of Colleges. Weixing Wang // International Journal of Business & Management;May2010, Vol. 5 Issue 5, p119 

    The key to establish the internal control frame system of colleges is to confirm the internal control target and the control factors. The internal control target concludes the schooling effect and efficiency, the safety and integrity of assets, the real, complete, and useful accounting and...

  • Sarbanes-Oxley North: Not a Major Drama.  // Financial Executive;Apr2007, Vol. 23 Issue 3, p15 

    The article discusses the Canadian method of assessing whether companies can perform internal audits for financial reporting. A statement from John Carchraeto, chief accountant at the Ontario Securities Commission, lays out the objectives for new Canadian accounting regulations which seem much...

  • Internal Audit: Members of the IA team at CRH discuss how their role contributes to career development. Keating, Daire; Farrell, Michelle; Duggan, Thady // Accountancy Ireland;Oct2008, Vol. 40 Issue 5, p16 

    The article offers discusses the contributions made by the members of the internal audit at CRH on career development in Ireland. Accordingly, CRH's diversity means each audit is a separate project, requiring specific planning. Working in internal audit involves interaction with senior...

  • A Proposal for the Standards. Jacka, J. Michael // Internal Auditor;Feb2005, Vol. 62 Issue 1, p61 

    Presents a proposal for a standard on the use of tick marks in workpapers when doing an internal audit. Significance of the International Standards for the Professional Practice of Internal Auditing to the audit profession; Story of a tick related to corporate auditing.


    To reflect the place and role of internal audit in the economic entity and its function as assistant manager in this paper we followed the presentation of the preliminary assumptions of a model for measuring the quality of internal audit. Also, we presented a possible model of research regarding...

  • The Impact of MAS on Auditor Independence: An Experiment. Corless, John C.; Parker, Larry M. // Accounting Horizons;Sep87, Vol. 1 Issue 3, p25 

    This article presents a study on the impact of management accounting system (MAS) on auditor independence. In this study, 181 auditors from different firms and offices were asked to evaluate internal control for a written case description. The evaluation consisted of three phases: a preliminary...

  • Further evidence on the roots of public sector operational (value-for-money) auditing: a response to Flesher and Zarzeski. Funnell, Warwick // Accounting & Business Research (Wolters Kluwer UK);2004, Vol. 34 Issue 3, p215 

    Flesher and Zarzeski in their recent examination of the North American origins of value-for-money auditing highlight the reluctance of public sector auditors in Australia, New Zealand and Britain to assume operational auditing as part of their mandate until the 1970s, and then only gradually. It...

  • External Marketing Audit and Internal Marketing Audit. Comparative Study. Chirla, Gabriela; Funar, Sabina // Bulletin of the University of Agricultural Sciences & Veterinary;2010, Vol. 67 Issue 2, p51 

    The aim of this study is to identify the main advantages and disadvantages of an internal and external marketing audit. In order to spot them, the method of the literature review is used. Presenting the six major components of a marketing audit and the auditors' tasks for each of them, some...


Read the Article


Sorry, but this item is not currently available from your library.

Try another library?
Sign out of this library

Other Topics