Effects of industry specialization in auditors' reasoning and judgment

• Main Authors: Gan, Irenne Ai Ling, Lau, Janice Shu Hui, Lai, Gin Jing
• Other Authors: Low, Kin Yew
• Format: Final Year Project
• Published: 2008
• Subjects: DRNTU::Business::Auditing::Auditors
• Online Access: http://hdl.handle.net/10356/9710
• Institution: Nanyang Technological University

This paper explores the relationship between audit risk assessments and the judgment process of industry specialized auditors versus non industry specialized auditors. Our analysis involves a cue usage approach comprising three aspects (i) identification of relevant information (ii) importance of in...