Some early contributions to the study of audit judgment

著者

• Ashton, Robert H.

書誌事項

Some early contributions to the study of audit judgment

edited by Robert H. Ashton

（Routledge library editions, . Accounting ; v. 1）

Routledge, 2014, c1984

注記

Reprint. Originally published: New York : Garland, 1984

ISBN for subser. "Accounting": 9780415530811

内容説明・目次

内容説明

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 This anthology contains five such contributions which in the mid 1980s were previously unpublished, out of print or not widely appreciated.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.

目次

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.

「Nielsen BookData」 より

• NII書誌ID(NCID): BB15588042
• ISBN:
  • 9780415840279
• 出版国コード: uk
• タイトル言語コード: eng
• 本文言語コード: eng
• 出版地: London
• ページ数/冊数: ix, 163 p.
• 大きさ: 26 cm
• 分類:
  • DC23 : 657.45
• 件名:
  • LCSH : Auditing -- History
  • LCSH : Auditing -- Decision making
• 親書誌ID:
  • BA62797390