A timely and comprehensive study on behavioural decision-making within the field of accounting.
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.
Roth, Alvin E. (1988): Laboratory Experimentation in Economics: A Methodological Overview. In: The Economic Journal, 98: 974-1031. Rott, Hans (2008): Belief Revision. In: Adler, J. E./Rips, L. J. (eds.): Reasoning: Studies of Human ...
When industry ratios are available from credit rating services like Dun & Bradstreet or Standard & Poors , Harer & Jones requires the calculation and consideration of these ratios on an engagement . When industry ratio analysis is not ...
The volume discusses: the importance of studying audit judgment actual studies of audit judgment techniques for quantifying the evaluation of internal controls.
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 ...
Step through real auditing cases, one by one, in this comprehensive text Auditing Cases: An Interactive Learning Approach is a comprehensive case book that focuses on each of the major activities performed during an audit.
Examines the nature and practice of professional judgement in financial reporting: professional judgement on accounting measurement, presentation and disclosure issues.
The Report focuses on concepts and principles of professional judgment rather than prescriptive rules because rules by their very nature cannot state the most that is expected of an auditor but simply the least.
Theory of Auditing: Evaluation, Investigation, and Judgement