Internal Accounting Control Evaluation and Auditor Judgement
Subtitle: An Anthology (Routledge New Works in Accounting History)
Edition: 1 edition
Publisher: Routledge
Published: August 19, 1999
Language: eng
Format: Library binding
Number of pages: 278
ISBN-13: 9780815334439
Subjects: Management accounting; Auditing; Business & Economics; Business / Economics / Finance; Business/Economics; Auditing - General; Business & Economics / General; Auditing, Internal
First sentence: Under present generally accepted auditing standards, auditors study and evaluate internal accounting control determine the nature, extent, and timing of audit procedures that must be performed in developing an opinion on the financial statements.