Internal Accounting Control Evaluation and Auditor Judgement
Title | Internal Accounting Control Evaluation and Auditor Judgement PDF eBook |
Author | Theodore J. Mock |
Publisher | Routledge |
Pages | 294 |
Release | 2013-10-11 |
Genre | Business & Economics |
ISBN | 1135693498 |
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.
Internal Accounting Control Evaluation and Auditor Judgment
Title | Internal Accounting Control Evaluation and Auditor Judgment PDF eBook |
Author | Theodore J. Mock |
Publisher | American Institute of Certified Public Accountants (AICPA) |
Pages | 111 |
Release | 1981-12 |
Genre | Business & Economics |
ISBN | 9780686702399 |
The Auditor's Evaluation of Internal Accounting Control
Title | The Auditor's Evaluation of Internal Accounting Control PDF eBook |
Author | Alfred John Nanni |
Publisher | |
Pages | 256 |
Release | 19?? |
Genre | Auditing |
ISBN |
Standards for Internal Control in the Federal Government
Title | Standards for Internal Control in the Federal Government PDF eBook |
Author | United States Government Accountability Office |
Publisher | Lulu.com |
Pages | 88 |
Release | 2019-03-24 |
Genre | Reference |
ISBN | 0359541828 |
Policymakers and program managers are continually seeking ways to improve accountability in achieving an entity's mission. A key factor in improving accountability in achieving an entity's mission is to implement an effective internal control system. An effective internal control system helps an entity adapt to shifting environments, evolving demands, changing risks, and new priorities. As programs change and entities strive to improve operational processes and implement new technology, management continually evaluates its internal control system so that it is effective and updated when necessary. Section 3512 (c) and (d) of Title 31 of the United States Code (commonly known as the Federal Managers' Financial Integrity Act (FMFIA)) requires the Comptroller General to issue standards for internal control in the federal government.
Government Auditing Standards - 2018 Revision
Title | Government Auditing Standards - 2018 Revision PDF eBook |
Author | United States Government Accountability Office |
Publisher | Lulu.com |
Pages | 234 |
Release | 2019-03-24 |
Genre | Reference |
ISBN | 0359536395 |
Audits provide essential accountability and transparency over government programs. Given the current challenges facing governments and their programs, the oversight provided through auditing is more critical than ever. Government auditing provides the objective analysis and information needed to make the decisions necessary to help create a better future. The professional standards presented in this 2018 revision of Government Auditing Standards (known as the Yellow Book) provide a framework for performing high-quality audit work with competence, integrity, objectivity, and independence to provide accountability and to help improve government operations and services. These standards, commonly referred to as generally accepted government auditing standards (GAGAS), provide the foundation for government auditors to lead by example in the areas of independence, transparency, accountability, and quality through the audit process. This revision contains major changes from, and supersedes, the 2011 revision.
Decision Aids for the Independent Auditor's Preliminary Evaluation of Internal Accounting Control
Title | Decision Aids for the Independent Auditor's Preliminary Evaluation of Internal Accounting Control PDF eBook |
Author | Wilbur Irvin Smith |
Publisher | |
Pages | 332 |
Release | 1983 |
Genre | Audit committees |
ISBN |
Judgment and Decision-Making Research in Accounting and Auditing
Title | Judgment and Decision-Making Research in Accounting and Auditing PDF eBook |
Author | Robert H. Ashton |
Publisher | Cambridge University Press |
Pages | 311 |
Release | 1995-09-29 |
Genre | Business & Economics |
ISBN | 0521418445 |
A timely and comprehensive study on behavioural decision-making within the field of accounting.