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The Lens Model
The Relationship Between This Research Study
THE RESEARCH ISSUE
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accounts receivable adequacy agreement analysis Analysis of Variance ANOVA Arthur Andersen Ashton assessment audi audit hours audit judgment audit objectives audit program planning audit tests auditor consensus basic control objectives basis Big Eight coefficients complete compliance tests control account control weaknesses Cory Corporation CPA firm cues employed estimation of audit evaluation of internal experimental design experimental task Extent of testing Figure Gaumnitz global judgment grand mean Handle cash receipts Handle signed checks HOiianv initial recording internal control evaluation internal control questionnaire internal control system Issue checks singly Likert scales mean correlations ment ordinal scales overall performed program planning tasks rank receipts after initial receipts before initial Reckers & Taylor Relates to objective specific controls statistical subsidiary records system of internal task environment testing minimal extensive tion trade receivables TRANSACTIONS ARE PROPERLY TRANSACTIONS ARE RECORDED Treatment trial balance trol validity