Internal Accounting Control Evaluation and Auditor Judgement: An Anthology

1st Edition

Theodore J. Mock, Jerry L. Turner

Routledge
Published July 21, 2016
Reference - 290 Pages
ISBN 9781138972834 - CAT# Y208462
Series: Routledge New Works in Accounting History

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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 internal control, multivariate analyses of the original statistics and analyses of the decision criteria used by the auditors.

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