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Enhancing the Quality of the Audit Enquiry Process: A Research Note
Guoping Liu,
Ryerson University
ABSTRACT. Although there is an increasing need for auditors to rely on enquiry-based evidence, a CICA field study suggests considerable room for improvement exists in the use of audit enquiry to acquire reliable audit evidence. This study investigates whether implementing various task interventions improves the process auditors use to collect enquiry-based audit evidence. The results show that participants receiving instructions designed to trigger cognitive planning develop a better enquiry process, suggesting that the simple task instructions is an effective intervention for improving the process of audit enquiry. Assigning a task-specific goal has no effect on the audit enquiry process either independently or in combination with the instructions used to trigger cognitive planning. The practice-based intervention results in similar overall effects as the instructions used to trigger cognitive planning, but at the cost of less focus on corroboration by means other than enquiry.
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