ABSTRACT
The previous three chapters explain the internal control evaluation experiments. The results of these experiments are discussed in two chapters. This chapter statistically analyzes the auditor’s sample size recommendations in terms of experimental variables that may be expected to affect these recommendations. The analyzed variables include the experimentally controlled treatments (results of compliance tests of improving internal accounting controls and differences in guidance or approach) and individual differences among auditors, such as in experience and training. Chapters 10 and 11 present the experimental results with respect to the rationale memos and a protocol study of several auditors’ information-search and decision processes.
