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 This anthology contains five such contributions which in the mid 1980s were previously unpublished, out of print or not widely appreciated.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.
Table of Contents
@contents:Introduction. 1. Evidence, Judgment and the Auditor’s Opinion Robert K. Mautz 2. A Case Study on the Extent of Audit Samples American Institute of Accountants 3. A Study of Judgment Consensus at Deloitte, Haskins and Sells Kenneth W. Stringer 4. Auditors’ Sampling Behavior: An Empirical Study William R. Kinney, Jr and Blaine A. Ritts 5. Objective Internal Control Evaluation R. Gene Brown.
Multivolume collection by leading authors in the field