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| Author: | Berry, L. E. Harwood, G. B. Katz, J. L. |
| Title: | Performance of auditing procedures by government auditors : some preliminary evidence. |
| Journal: | Accounting Review
1987 : JAN, VOL. 62:1, p. 14-28 |
| Index terms: | AUDITORS GOVERNMENT PERFORMANCE APPRAISAL |
| Language: | eng |
| Abstract: | The authors make a point that the evaluation of the quality of governmental auditors' work is of great interest among audit policy-makers. Since there is little published evidence for the basis of evaluation, the authors conducted an exploratory study on the subject. They found that a number of false sign-offs have occurred among governmental auditors as a group. Factors affecting the rates of false sign-offs are listed together with recommendations for further study. |
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