Back to Search
Start Over
Decision Theory Aspects of Internal Control System Design/Compliance and Substantive Tests.
- Source :
- Journal of Accounting Research (Wiley-Blackwell); 1975 Supplement, Vol. 13 Issue 3, p14-29, 16p
- Publication Year :
- 1975
-
Abstract
- The article presents a decision-theory based methodology to audit evidence analysis in compliance with the American Institute of Certified Public Accountant's Statement on Auditing Standards number 1, section 320. An overview is provided of the recommended auditing procedures of the statement, outlining evaluation of internal control subsystems and statistical interpretation of their results. An integrated paradigm considering internal control system design, analytical review, and compliance measures is given. A numerical example is also provided and contrasted with alternative methodologies to highlight its capability.
Details
- Language :
- English
- ISSN :
- 00218456
- Volume :
- 13
- Issue :
- 3
- Database :
- Complementary Index
- Journal :
- Journal of Accounting Research (Wiley-Blackwell)
- Publication Type :
- Academic Journal
- Accession number :
- 6415812
- Full Text :
- https://doi.org/10.2307/2490473