Although there has been increased emphasis on research that attempts to understand, evaluate and improve audit decision making in recent years it is less well-known that some noteworthy contributions to the study of audit judgment were made in the 1950s and 1960s. This anthology contains five such contributions which in the mid 1980s were previously unpublished, out of print or not widely appreciated. The volume discusses: the importance of studying audit judgment actual studies of audit judgment techniques for quantifying the evaluation of internal controls.
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Introduction. 1. Evidence, Judgment and the Auditor’s Opinion 2. A Case Study on the Extent of Audit Samples 3. A Study of Judgment Consensus at Deloitte, Haskins and Sells Kenneth W. Stringer 4. Auditors’ Sampling Behavior: An Empirical Study 5. Objective Internal Control Evaluation.
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Produktdetaljer

ISBN
9780415840279
Publisert
2013-11-01
Utgiver
Vendor
Routledge
Vekt
544 gr
Høyde
246 mm
Bredde
174 mm
Aldersnivå
UP, UU, 05
Språk
Product language
Engelsk
Format
Product format
Innbundet
Antall sider
174

Forfatter

Om bidragsyterne

Multivolume collection by leading authors in the field