（2006）Using Electronic Audit Workpaper systems in Audit Practice：Task Analysis, Learning, and Resistance.pdfVIP

USING ELECTRONIC AUDIT WORKPAPER SYSTEMS IN AUDIT PRACTICE: TASK ANALYSIS, LEARNING, AND RESISTANCE Jean C. Bedard (Contact Author) Department of Accountancy Bentley College 175 Forest Street Waltham, MA 02452 Michael L. Ettredge Division of Accounting and Information Systems School of Business University of Kansas Lawrence, KS 66045-2003 Karla M. Johnstone Department of Accounting and Information Systems School of Business University of Wisconsin - Madison 975 University Avenue Madison, WI 53706-1323 March 2006 Acknowledgments: We thank the participating firm for enabling us to work with them on this project. We appreciate the comments of Vicky Arnold and Steve Sutton. USING ELECTRONIC AUDIT WORKPAPER SYSTEMS IN AUDIT PRACTICE: TASK ANALYSIS, LEARNING, AND RESISTANCE SUMMARY: While many audit firms have adopted electronic systems for workpaper preparation and review in hopes of improving both efficiency and effectiveness, prior research shows that the expected gains may be difficult to achieve. In order to investigate possible sources of difficulty in full use of these systems in audit practice, this paper identifies individual task components involved in workpaper preparation and review. We assess the