Internal Accounting Control Evaluation and Auditor Judgment: An Anthology

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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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Contents

The Relationship of Internal Accounting Controls to
29
The Internal Accounting Control Experiments
55
Research Methodology and Hypotheses
77
Experimental Results The Effect of Improving
93
Experimental Results A Synthetic a Posteriori
125
Experimental Results Auditors Rationale
177
Protocol Analysis of Auditor Decision Processes
195
Summary Implications and Implementation
219
Olde Oak Case Materials
234
Example of Sample Size Rationale Documentation
264
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