The Effect Of Non-Audit Services On Independent Auditor Judgment

Autor:	Ruben Sargsyan, Tim Kizirian
Rok vydání:	2016
Předmět:	Materiality (auditing) Actuarial science business.industry Walk-through test Accounting Audit Negative association Audit risk Auditor independence behavioral disciplines and activities humanities Joint audit health services administration Financial information Business
Zdroj:	Journal of Business & Economics Research (JBER). 14:127-138
ISSN:	2157-8893 1542-4448
DOI:	10.19030/jber.v14i4.9801
Popis:	This study examines the effects of non-audit services on auditors’ risk and materiality judgments. The results revealed a significantly negative association between non-audit services and auditors’ risk judgments, but only for services involving financial information system design and implementation. The auditors did not change their risk judgments for non-audit services with less audit relevance. Non-audit services had an insignificant effect on auditors’ materiality judgments. We conclude that non-audit services did not cause an inappropriate bias in auditor judgment.
Databáze:	OpenAIRE
Externí odkaz:	https://explore.openaire.eu/search/publication?articleId=doi_________::4669bb6250dfb836e36b843b13959e66 https://doi.org/10.19030/jber.v14i4.9801 Zobrazit plný text záznamu