الفهرس 
Chapter One: IntroductionOnly 14 pages are availabe for public view
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Abstract
The purpose of this study is to examine the litigation risk’s effect and task complexity on auditors’ reliance on decision aids.
The importance of this study arises from the benefits that auditors gain as a result of relying on the decision aids. The reliance on decision aids results in more accurate decision, improving effectiveness, efficiency and audit quality. Accordingly, the research hypotheses was developed to suggest that auditors will choose to rely on decision aids in high levels of litigation risk and high level of task complexity or both.
To test the hypotheses, a 2*2 experimental design is used and a sample of 80 auditors working for big 4 and non-big 4 auditing firms. Independent variables in the experiment (Litigation risk and Task complexity) are manipulated into two levels (high and low), and one dependent variable which is the auditors’ reliance on decision aids.
The result indicate that auditors are not likely to rely on decision aids with high levels of risk and they prefer to depend on their personal judgment instead. Statistical results indicated that there are no significant relationships between the litigation risk level or the task complexity level and the reliance on decision aids.
Audit firm size has been noticed as an important factor as results indicated that auditors working in big 4 firms may choose to rely on decision aids more than who are working in non big 4 auditing firm.