Some Early Contributions to the Study of Audit Judgment (RLE Accounting)

Robert Ashton (Autor)

Buch | Softcover

176 Seiten

2016
Routledge (Verlag)
9781138982536 (ISBN)

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 This anthology contains five such contributions which in the mid 1980s were previously unpublished, out of print or not widely appreciated.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

Multivolume collection by leading authors in the field

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.

Erscheinungsdatum	23.08.2016
Reihe/Serie	Routledge Library Editions: Accounting
Verlagsort	London
Sprache	englisch
Maße	174 x 246 mm
Gewicht	453 g
Themenwelt	Wirtschaft ► Betriebswirtschaft / Management ► Rechnungswesen / Bilanzen
	Wirtschaft ► Betriebswirtschaft / Management ► Unternehmensführung / Management
	Wirtschaft ► Volkswirtschaftslehre
ISBN-13	9781138982536 / 9781138982536
Zustand	Neuware