Internal Accounting Control Evaluation and Auditor Judgement

Name: Internal Accounting Control Evaluation and Auditor Judgement
Author: Theodore J. Mock

An Anthology

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Gebonden, 290 blz. | Engels

Taylor & Francis | 1e druk, 1999

ISBN13: 9780815334439

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Taylor & Francis 1e druk, 1999 9780815334439

Onderdeel van serie Routledge New Works in Accounting History

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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.