Some early contributions to the study of audit judgment
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Bibliographic Information
Some early contributions to the study of audit judgment
(Routledge library editions, . Accounting ; v. 1)
Routledge, 2014, c1984
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Note
Reprint. Originally published: New York : Garland, 1984
ISBN for subser. "Accounting": 9780415530811
Description and Table of Contents
Description
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 This anthology contains five such contributions which in the mid 1980s were previously unpublished, out of print or not widely appreciated.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.
Table of Contents
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.
by "Nielsen BookData"