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the mid 1980s were previously unpublished, out of print or not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.
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