Some Early Contributions to the Study of Audit Judgement (Accounting history and the development of a profession)
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Some Early Contributions to the Study of Audit Judgement (Accounting history and the development of a profession)

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Published by Taylor & Francis .
Written in English


  • Audit,
  • Auditing,
  • History,
  • Addresses, essays, lectures

Book details:

The Physical Object
Number of Pages163
ID Numbers
Open LibraryOL8122430M
ISBN 100824063031
ISBN 109780824063030

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Get this from a library! Some Early Contributions to the Study of Audit Judgement.. [Robert H Ashton] -- 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. Get this from a library! Some early contributions to the study of audit judgment. [Robert H Ashton;] -- This anthology contains five contributions which in the mid s were previously unpublished, out of print or not widely appreciated. It discusses the importance of studying audit judgment, actual. Audit Judgment is auditor’s policy in giving an opinion on the information found along the audit process, which refers to an idea, a notion or an estimation about events that happened on the.   Theoretical contribution/ Originality: It provides some guidance for future academic research related to audit quality. The analysis of the audit quality from the three main perspectives.

  Specifically, we include papers published in AOS during the period – inclusive in which the experimental task involves some audit judgment or decision and the subjects are auditors (external, and in one paper, internal auditors) and auditor surrogates, such as students. 1 We use the same rule when making comparisons to other journals. (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. audit quality and audit efficiency, the reputation of auditing office, auditing fees, the size of audit firm, and the proficiency of auditor. The results of this study make a contribution to existing literature in the area of factors affecting audit quality in eastern developing countries such as Jordan. In addition, this research adds further.   The telescope also allowed Newton to study outer space and prove his theory of light and color. Isaac Newton's theories on gravity explain motion in the universe. He started studying why planets orbit each other and came up with three basic laws of motion.

  On the other hand, it reveals that auditors show higher ethical judgement than students do. Finally, the findings show the influence of public interest commitment and independence enforcement on ethical judgement. The results of this study have important implications for professional organizations, audit firms, regulators, and universities. auditing in the computerized context in the early s; two specific events prompted this transition. First, in Felix Kaufman wrote Electronic Data Processing and Auditing. The book compares auditing around and through the computer. Historically, auditing around the computer entails traditional manual procedures in which the existence of. Judgment and Decision Making Research in Auditing: A Task, Person, and Interpersonal Interaction Perspective major contributions that we believe have been made to the auditing JDM literature within the validity of the assumptions used in the model, and some of the most important early analytical.   This model provides an ideal frame discussion of the QFMs ethical perception because he allows to study individuals judgment confronted with ethical problems. In terms of contribution to theory, this wok adopt theoretical frame developed outside of the sciences of management (ethical psychology) to explain materiality judgments in audit.