Comments on Survey of Attitudes on Management Auditing: A Reply.

Charles H. Smith; Roy A. Lanier; Martin E. Taylor

doi:10.2308/tar-4484028

Comments on Survey of Attitudes on Management Auditing: A Reply.

Charles H. Smith¹; Roy A. Lanier²; Martin E. Taylor³

¹ Associate Professor of Accounting, University of Texas, Austin. 1 · ² Controller of Seattle Container Plant of Container Corporation of America, Inc. 2 · ³ Assistant Professor of Accounting, University of Maryland. 3

The Accounting Review 1973

Abstract Presents a reply to a comments made on the article "The Need for and Scope of the Audit of Management: A Survey of Attitudes," which was published in the April 1972 issue of the journal "The Accounting Review." Lack of understanding on the objective of the survey; Difficulty in implementing an audit of management; Involvement of a subjective judgment in any internal control evaluation.

DOI: 10.2308/tar-4484028
Volume: 48 (1)
Pages: 123-125
Language: en
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