Internal Accounting Control Evaluation and Auditor Judgement

Internal Accounting Control Evaluation and Auditor Judgement PDF

Author: Theodore J. Mock

Publisher: Routledge

Published: 2013-10-11

Total Pages: 294

ISBN-13: 1135693498

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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 Control

Internal Control PDF

Author: Olof Arwinge

Publisher: Springer Science & Business Media

Published: 2012-11-07

Total Pages: 205

ISBN-13: 3790828823

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The concept of internal control has developed along with audit practice. As demands have been made for greater accountability in corporate governance, the significance of internal control systems in companies has increased. Traditionally internal control has had a fairly direct relationship to financial reporting quality but wider approaches to internal control have expanded those boundaries much further. Stakeholders are increasingly concerned with the effectiveness of internal controls, and disclosure requirements are making firms to go public with regard to their internal control systems. From a design perspective, current research suggests that internal control designs are contingent upon variables such as company strategies, risk appetite, regulatory characteristics, and organizational size. Also there is much to learn about internal control quality, and the way internal control quality is associated with overall corporate governance quality. This book fills that gap.

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