Some Early Contributions to the Study of Audit Judgment (RLE Accounting)
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A01=Robert Ashton
accounting decision processes
Accounts Receivable Ledger
Audit Evidence
audit sampling techniques
Author_Robert Ashton
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Balance Sheet Date
Cash Journal
Cash Receipts
Cash Receipts Journal
Category=KC
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Columnar Journal
CPA Firm
empirical auditing research
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General Bank Account
General Ledger
historical audit judgement research
Internal Accounting Controls
internal control assessment
Internal Control Effectiveness
Internal Control Questionnaire
Notes Receivable
Perpetual Inventory Records
Petty Cash Vouchers
professional judgement analysis
Protective Sampling
quantitative evaluation methods
Raw Material
RLE
Sales Invoices
Sampling Plan
Statistical Sampling
Stratified Sampling Plan
Subsidiary Propositions
Product details
- ISBN 9781138982536
- Weight: 453g
- Dimensions: 174 x 246mm
- Publication Date: 28 Feb 2016
- Publisher: Taylor & Francis Ltd
- Publication City/Country: GB
- Product Form: Paperback
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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 This anthology contains five such contributions which in the mid 1980s were previously unpublished, out of print or not widely appreciated.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:
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- the importance of studying audit judgment
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- actual studies of audit judgment
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- techniques for quantifying the evaluation of internal controls.
Multivolume collection by leading authors in the field
