Experts have expressed concern about bias in such sampling and, as an antidote, have prescribed an increase in sample size by 100% to mitigate auditors’ “subconscious” tendencies to be “picky.” Our ...

Summary #15 Differences in Quality Among Audit Firms Size affects compliance with GAAP. BY JAGAN KRISHNAN AND PAUL C. SCHAUER hile accounting regulators maintain audit quality is independent of firm ...