haku: @indexterm ACCOUNTS / yhteensä: 97
viite: 21 / 97
| Tekijä: | Elder, R. J. Allen, R. D. |
| Otsikko: | An empirical investigation of the auditor's decision to project errors |
| Lehti: | Auditing: A Journal of Practice and Theory
1998 : FALL, VOL. 17:2, p. 71-87 |
| Asiasana: | Auditing standards Companies Accounts Inventory control USA |
| Kieli: | eng |
| Tiivistelmä: | Statements on Auditing Stamdards (SAS) 39 requires that auditors project to the population being sampled the dollar errors in tests of details of balances. An archival approach is used to examine auditors' sample error projection decisions for inventory and accounts receivable errors from audits conducted by three large accounting firms. This archival approach provides a rich environment for describing the auditor's sample projection decision. The results of the study suggest the need for further guidance and additional research on the use of error containment, and of the consideration of sampling risk in the evaluation of errors. |
SCIMA