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.
General
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