haku: @author Katz, J. L. / yhteensä: 2
viite: 2 / 2
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| Tekijä: | Berry, L. E. Harwood, G. B. Katz, J. L. |
| Otsikko: | Performance of auditing procedures by government auditors : some preliminary evidence. |
| Lehti: | Accounting Review
1987 : JAN, VOL. 62:1, p. 14-28 |
| Asiasana: | AUDITORS GOVERNMENT PERFORMANCE APPRAISAL |
| Kieli: | eng |
| Tiivistelmä: | 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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