Internal Accounting Control Evaluation and Auditor Judgement An Anthology

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.

Preface to the Anthology, Foreword to the Original AICPA Publication, Preface to Original Publication, Chapter 1 : Introduction and Overview, Chapter 2: The Development of Professional Standards Related to Internal Accounting Control Evaluation, Chapter 3: The Relationship of Internal Accounting Controls to the Audit Program, Chapter 4: Approaches to the Evaluation of Internal Accounting Controls, Chapter 5: The Internal Accounting Control Experiments: Introduction and Task Description, Chapter 6: Normative Analysis of the Audit Planning Task; Development of General Research Hypotheses, Chapter 7: Research Methodology and Hypotheses, Chapter 8: Experimental Results: The Effect of Improving Internal Accounting Controls and Differences in Guidance and Approach on Auditors' Sample Size Decisions, Chapter 9: Experimental Results: A Synthetic a Posteriori Modeling Approach of the Auditors’ Sample Size Decisions, Chapter 10: Experimental Results: Auditors' Rationale and Modeling of Audit Decision Processes, Chapter 11: Protocol Analysis of Auditor Decision Processes and Criteria Usage, Chapter 12: Summary, Implications and Implementation, Appendix A: Olde Oak Case Materials, Appendix B: Example of Sample Size Rationale Documentation Checklist, Appendix C: Tables on Sample Size Recommendations, Bibliography

Mock, Theodore J.; Turner, Jerry L.