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Internal accounting control evaluation and auditor judgment : an anthology

Author: Theodore J Mock; Jerry L Turner
Publisher: New York : Garland Pub., 1999.
Series: New works in accounting history.
Edition/Format:   eBook : Document : EnglishView all editions and formats
Summary:
This anthology presents the results of a comprehensive empirical study of internal control evaluation and auditor judgment initiated by Peat, Marwick, Mitchell & Co. in 1977 and originally published as an American Institute of CPAs research monograph in 1981, which was awarded the American Accounting Association Wildman Award in 1982. This book contains an updated review of the professional literature related to  Read more...
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Genre/Form: Electronic books
Additional Physical Format: Print version:
Mock, Theodore J.
Internal accounting control evaluation and auditor judgment
(DLC) 99036251
(OCoLC)41580631
Material Type: Document, Internet resource
Document Type: Internet Resource, Computer File
All Authors / Contributors: Theodore J Mock; Jerry L Turner
ISBN: 9781135693428 1135693420
OCLC Number: 861200182
Description: 1 online resource (xi, 278 pages) : illustrations.
Contents: Ch. 1. Introduction and Overview --
Ch. 2. Development of Professional Standards Related to Internal Accounting Control Evaluation --
Ch. 3. Relationship of Internal Accounting Controls to the Audit Program --
Ch. 4. Approaches to the Evaluation of Internal Accounting Controls --
Ch. 5. Internal Accounting Control Experiments: Introduction and Task Description --
Ch. 6. Normative Analysis of the Audit Planning Task; Development of General Research Hypotheses --
Ch. 7. Research Methodology and Hypotheses --
Ch. 8. Experimental Results: The Effect of Improving Internal Accounting Controls and Differences in Guidance and Approach on Auditors' Sample Size Decisions --
Ch. 9. Experimental Results: A Synthetic a Posteriori Modeling Approach of the Auditors' Sample Size Decisions --
Ch. 10. Experimental Results: Auditors' Rationale and Modeling of Audit Decision Processes --
Ch. 11. Protocol Analysis of Auditor Decision Processes and Criteria Usage --
Ch. 12. Summary, Implications and Implementation --
App. A. Olde Oak Case Materials --
App. B. Example of Sample Size Rationale Documentation Checklist --
App. C. Tables on Sample Size Recommendations.
Series Title: New works in accounting history.
Responsibility: Theodore J. Mock and Jerry L. Turner.
More information:

Abstract:

This anthology presents the results of a comprehensive empirical study of internal control evaluation and auditor judgment initiated by Peat, Marwick, Mitchell & Co. in 1977 and originally published as an American Institute of CPAs research monograph in 1981, which was awarded the American Accounting Association Wildman Award in 1982. This book contains an updated review of the professional literature related to internal control, multivariate analyses of the original statistics and analyses of the decision criteria used by the auditors.

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