此文改編自部落格主博士論文(2008年成稿、獲博士學位)之一部分，為實驗審計研究。文章比較兩種審計復核類型:分解式(上級較多影響決策過程)與非分解式(上級較少影響決策過程)。審計員的工作經驗亦在考慮之列。實証研究表明，審計員在分解式復核中評估質量更髙。與此同時，工作底稿起草者(初级審計員）更適合在分解式復核中工作，因其評估質量較之非分解式改進更多。富有經驗的審計員，較少受到審計復核方式的影響。部分文章内容曾於美國會計學會(AAA)年會、澳紐會計財務學會(AFAANZ)年會等地報告。文章發表於《會計與財務》，並有後續研究。

英文摘要請參見如下：

This study investigates the impact of a decomposed audit-review process on audit preparers’ control-risk assessments, taking audit experience into consideration. Using an experiment, it manipulates the audit-review type (decomposed review versus non-decomposed review) and preparers’ audit experience level (more experienced versus less experienced). Analysis of data collected from two mid-tier audit firms supported the author’s predictions. First, working-paper preparers assessed control risk more accurately in a decomposed than in a non-decomposed review. Second, less-experienced auditors benefitted more from a decomposed review than more-experienced auditors.

全文網路内容請參見：

http://onlinelibrary.wiley.com/doi/10.1111/j.1467-629X.2011.00434.x/abstract