Internal Accounting Control Evaluation and Auditor Judgement
An Anthology
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.
Juli 2016, ca. 292 Seiten, Routledge New Works in Accounting History, Englisch
Taylor and Francis
978-1-138-97283-4
Taylor and Francis
978-1-138-97283-4

