Theory of Auditing: Evaluation, Investigation, and Judgement |
Contents
The Definition and the Postulates | 1 |
Audit Structure The Audit Model | 29 |
The Psychology of Information | 38 |
Copyright | |
9 other sections not shown
Common terms and phrases
abstraction ladders accepted accepted accounting principles Accounting action actual American Heritage Dictionary arrive Arthur Andersen attitudes audit procedures audit process Bessie Bobby Hull clues communication process concept conclusion confirmation create data pyramid data received decision model determined establish evaluation process example existing experience financial statements future principal goal groups of data human independent individual inferences inner world interpretation judge judgment or opinion meaning measurement memory mental mental model mice noises norm system norms applied norms criteria numbers objectivity operational audit opinion or judgment past perceived person pigeonholes postulate potential Prediction Model present primary surrogates problem purported evidence purpose pyramid of data reality relationship relevant reliability representation S. I. Hayakawa schemata sensory organs shareholders auditor situation sources stimuli stored structure system of norms term theory of auditing tion transactions true truth truth value ultimate principal underlying validity verification