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While the mean difficulty ratings of component tasks are generally low, some tasks are rated more difficult than others. Particularly, higher difficulty ratings are observed in tasks involving ‘‘navigating’’ around the electronic system, consistent with the findings of Bible et al. (2005). These tasks include ensuring that workpapers are updated for adjusting journal entries, and tracing amounts from financial statements to lead sheets, among others. Regarding the overall learning curve associated with the new system, results show that it takes about five engagements on average before personnel are comfortable using the electronic system, although reviewers report a higher mean and greater range on this measure.

Stigler, G. J. (1961). The economics of information. Journal of Political Economy, 69(3), 213–225. Trotman, K. , & Wright, A. (1996). Recency effects: Task complexity, decision mode, and task-specific experience. Behavioral Research in Accounting, 8, 175–193. Vasarhelyi, M. A. (1998). Toward an intelligent audit: Online reporting, online audit, and other assurance services. Advances in Accounting Information Systems, 6, 207–221. Vasarhelyi, M. A. (2002). Concepts in continuous assurance. In: V. Arnold & S.

Research Procedures and Sample System developers and other personnel at the participating international audit firm assisted in the development of a survey instrument to assess auditors’ perceptions of the relative difficulty of the component tasks of preparing and reviewing electronic workpapers, and the relative frequency of use. , resisting the system by ‘‘working around’’ it). The instrument was distributed by contact personnel at 12 offices of the firm. Complete responses were obtained from 119 professionals in those offices, a response rate of about 70%.

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