Some Early Contributions to the Study of Audit Judgment (RLE Accounting)
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accounting decision processes
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Audit Evidence
audit sampling techniques
Author_Robert Ashton
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General Ledger
historical audit judgement research
Internal Accounting Controls
internal control assessment
Internal Control Effectiveness
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Notes Receivable
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professional judgement analysis
Protective Sampling
quantitative evaluation methods
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Product details
- ISBN 9780415840279
- Weight: 544g
- Dimensions: 174 x 246mm
- Publication Date: 01 Nov 2013
- Publisher: Taylor & Francis Ltd
- Publication City/Country: GB
- Product Form: Hardback
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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 This anthology contains five such contributions which in the mid 1980s were previously unpublished, out of print or not widely appreciated.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.
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