Robert Ashton
Some Early Contributions to the Study of Audit Judgment (RLE Accounting)
Paperback Engels 2016 9781138982536Levertijd ± 11 werkdagen
Gratis verzonden
Samenvatting
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 This anthology contains five such contributions which in the mid 1980s were previously unpublished, out of print or not widely appreciated.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.
Specificaties
ISBN13:9781138982536
Taal:Engels
Bindwijze:Paperback
Aantal pagina's:176
Uitgever:Taylor & Francis Ltd
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Inhoudsopgave
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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