haku: @author Means, K. M. / yhteensä: 1
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Tekijä: | Means, K. M. Kazenski, P. M. |
Otsikko: | Improving internal control can cut audit costs. |
Lehti: | Management Accounting (New York)
1987 : JAN, VOL. 68:7, p. 48-51 |
Asiasana: | INTERNAL AUDITING INTERNAL CONTROL COST EFFECTIVENESS |
Kieli: | eng |
Tiivistelmä: | A review of a study that examined the relationship of internal control ratings by an auditor, interim testing and total audit hours related to applying a meaningful cost/benefit analysis to an auditor's recommendations by quantifying the influence management has over the total audit time. The authors also review internal cost benefits with the aim of reducing the audit fees. Two Figures are given. |
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