The Accounting Review Vol. 62 No. 1 1987
A Model of Auditors' Preliminary Evaluations of Internal Control from Audit Data.
Abstract
In this study, sections of working papers from audits performed by one office of a public accounting firm were obtained and investigated. The working papers contained the Information documented from the preliminary evaluation of internal control over the accounts receivable/sales area. Data from the working papers were provided as Input, and discriminant analysis was used to construct a descriptive model of the auditor preliminary evaluation judgments. The model correctly predicted about 80 percent of the individual auditor judgments, which is significantly more accurate than a chance model, end the importance of the presence or absence of particular control activities on the auditors' evaluations was investigated from the model.
- DOI
- 10.2308/tar-4499079
- Volume
- 62
- Issue
- 1
- Pages
- 183-190
- Language
- en
- Sources
- crossref openalex