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

Name: Some Early Contributions to the Study of Audit Judgment (RLE Accounting)
Author: Robert Ashton

Gebonden Engels 2013 1e druk 9780415840279

158,43

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Samenvatting

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 This anthology contains five such contributions which in the mid 1980s were previously unpublished, out of print or not widely appreciated.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