Some early contributions to the study of audit judgment
著者
書誌事項
Some early contributions to the study of audit judgment
（Routledge library editions, . Accounting ; v. 1）
Routledge, 2016, c1984
- : pbk
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注記
Reprint. Originally published: New York : Garland Pub., 1984
"First published 1984 by Routledge ... First issued in paperback 2016"--T.p. verso
ISBN for subseries "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 This anthology contains five such contributions which in the mid 1980s were previously unpublished, out of print or not widely appreciated.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.
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