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1、外文文献翻译原文：TheeffectofformatandexperienceoninternalcontrolevaluationJamesLloydBierstakerDepartmentofAccountancy,CollegeofCommerceandFinance,VillanovaUniversity,Villanova,Pennsylvania,USA,andJayC.ThibodeauBentleyCollege,Waltham,Massachusetts,USAAbstractPurp
2、ose–Thepurposeofthispaperistoinvestigatewhethertheuseofaquestionnaireoranarrativedocumentationformatwillimpactanauditor’sperformanceinidentifyinginternalcontroldesignweaknesses.Design/methodology/approach–Afieldexperimentapproachwithasampleof73auditorsof
3、varyingexperience.Findings–Itisfoundthatauditorswhocompletedaninternalcontrolquestionnaire(ICQ)correctlyidentifiedmoreinternalcontroldesignweaknessesthanauditorswhopreparedanarrative.Internalcontrolevaluationexperiencemoderatedthiseffect.Theresultsimplyt
4、hatthequestionnairedocumentationformatstimulatesanauditor’sexistinginternalcontrolknowledge,therebyenhancingperformancewhenidentifyinginternalcontroldesignweaknesses.Practicalimplications–Thesefindingssuggestthatthereareimportantbenefitstoauditorsthatmay
5、belostiftheychoosenottousequestionnairesforinternalcontrolevaluation.Thesefindingshaveimportantimplicationsforpractitionersandstandardsetters,whoappeartobegravitatingawayfromtheuseofstandardizedICQs.Originality/value–Theresultsofthisstudymayassistorganiz
6、ationsthatareconsideringwhatformtheirinternalcontroldocumentationshouldtakeinresponsetotheSarbanes-OxleyActof2002.KeywordsInternalcontrol,Auditors,QuestionnairesPapertypeResearchpaperIntroductionAuditingstandardsrequirethatoneveryengagementauditorsobtain
7、anddocumenta“sufficientunderstandingofinternalcontrol”toproperlyplantheauditanddeterminethenature,timingandextentofaudittesting(USSASNo.78AICPA,1995;ISA400IFA,2003).Inaddition,theSarbanes-OxleyAct(2002)hassignificantlyincreasedtheresponsibilitiestoevalua
8、teinternalcontroleffectivenessforauditorsofcompaniesthatregistertotradesecuritiesintheUSA,includingallforeignregistrants.Specifically,auditorsofallpubliclytradedcompaniesmustexpressanopinionontheeffectivenessofthecompany’s
