Internal Accounting Control Evaluation and Auditor Judgment: An Anthology
This anthology presents the results of a comprehensive empirical study of internal control evaluation and auditor judgment initiated by Peat, Marwick, Mitchell & Co. in 1977 and originally published as an American Institute of CPAs research monograph in 1981, which was awarded the American Accounting Association Wildman Award in 1982. This book contains an updated review of the professional literature related to internal control, multivariate analyses of the original statistics and analyses of the decision criteria used by the auditors.
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The Relationship of Internal Accounting Controls to
The Internal Accounting Control Experiments
Research Methodology and Hypotheses
Experimental Results The Effect of Improving
Experimental Results A Synthetic a Posteriori
Experimental Results Auditors Rationale
Protocol Analysis of Auditor Decision Processes
Summary Implications and Implementation
Olde Oak Case Materials
Example of Sample Size Rationale Documentation
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accepted auditing standards accounting control evaluation accounts receivable AICPA anchoring audit evidence audit program audit risk Auditing Standards auditor judgment behavioral chapter coefficients complex compliance test results concurrent documentation content analysis criteria usage decision processes differences discussed documentation task errors evaluation of internal experimental treatments experiments explained variance F-statistic factors figure financial statements halo effect heuristics hypotheses indicated information search interaction internal accounting controls internal control evaluation internal control structure invoices Journal of Accounting minimum sample packing slip percent planned sample procedures E-5 protocol study rationale memos relevant reliability reliance research questions retrospective documentation sample size decisions sample size judgments sample size recommendations SEADOC significant specific Statement on Auditing statistical sampling study and evaluation substantive audit procedures substantive procedures substantive tests summary system of internal variability variance verbal protocol workpapers га го см тз