An experimental investigation into the mechanisms of the audit read over process.

Abstract

The audit proof reading or audit read over procedure is perhaps the final stage of the audit process where errors can be detected. The main objective of this procedure is to detect any typographical errors that might have been made in the final draft of the financial statements. Our study attempts to ascertain which of the two audit proof reading mechanisms is more effective and efficient. We conducted a 2 x 1 between–subjects design simulating the two different mechanisms.