（2009）Evidentiary Triangulation in an Electronic Audit Workpaper Environment.pdfVIP

Evidentiary Triangulation in an Electronic Audit Workpaper Environment Rita Wong School of Accounting and Finance The Hong Kong Polytechnic University Hung Hom, Kowloon, Hong Kong afrita@.hk and Noel Harding School of Accounting The Australian School of Business The University of New South Wales Sydney 2052 Australia n.harding@.au Please do not cite without the authors’ permission. ___________________________________________________ This paper is based on part of the first author’s PhD dissertation presently being written at The University of New South Wales. The comments of workshop participants at The Australian National University and the financial assistance of the Australian Research Council are greatly acknowledged. 1 Evidentiary Triangulation in an Electronic Audit Workpaper Environment Abstract In this study we examine how well auditors triangulate audit evidence in an electronic audit workpaper environment. Evidentiary triangulation is an audit evidence evaluation technique argued to help auditors face the challenges of the contemporary audit and, in particular, more appropriately assess the risk of financial statement fraud. It is, however, a cognitively onerous technique that is difficult to successfully apply. We note that the way