Some Early Contributions to the Study of Audit Judgment (RLE Accounting)

1st Edition

Robert H. Ashton

Routledge
Published February 28, 2016
Reference - 176 Pages
ISBN 9781138982536 - CAT# Y209432
Series: Routledge Library Editions: Accounting

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Summary

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 This anthology contains five such contributions which in the mid 1980s were previously unpublished, out of print or not widely appreciated.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:

  • the importance of studying audit judgment
  • actual studies of audit judgment
  • techniques for quantifying the evaluation of internal controls.

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