study examines how risk of misstatement and workload pressure affect audit work paper
reviewers’ choice of review format. Recently, auditors have witnessed a number of changes
in their regulatory environment that have increased their workloads e.g., U.S. House of
Representatives 2002; Securities and Exchange Commission SEC 2005; Commission of the
European Communities 2006; Public Company Accounting Oversight Board PCAOB 2007. The
advent of electronic communication and electronic work papers has provided auditors with the
means to alleviate certain pressures on firm resources.