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Decision-Theory Aspects Of Internal Control-System Design-Compliance And Substantive Tests

Author

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  • KINNEY, WR

Abstract

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Suggested Citation

  • Kinney, Wr, 1975. "Decision-Theory Aspects Of Internal Control-System Design-Compliance And Substantive Tests," Journal of Accounting Research, Wiley Blackwell, vol. 13, pages 14-29.
    • Handle: RePEc:bla:joares:v:13:y:1975:i::p:14-29
    DOI: http://hdl.handle.net/10.2307/2490473
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    Citations

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    Cited by:

    1. Mohammad J. Abdolmohammadi & Paul D. Berger, 1986. "Une expérience sur la précision des techniques d‘évaluation des probabilités en vérification," Contemporary Accounting Research, John Wiley & Sons, vol. 3(1), pages 166-183, September.
    2. David R. Finley, 1989. "Decision theory analysis of audit discovery sampling," Contemporary Accounting Research, John Wiley & Sons, vol. 5(2), pages 692-719, March.
    3. Mohammad J. Abdolmohammadi & Paul D. Berger, 1986. "A test of the accuracy of probability assessment techniques in auditing," Contemporary Accounting Research, John Wiley & Sons, vol. 3(1), pages 149-165, September.
    4. Wally Smieliauskas, 1989. "A note on Bayesian risk models of audit practice," Contemporary Accounting Research, John Wiley & Sons, vol. 5(2), pages 720-732, March.
    5. Skerratt, L.C.L. & Woodhead, A., 1992. "Modelling audit risk," The British Accounting Review, Elsevier, vol. 24(2), pages 119-137.
    6. Sezen Uludag, 2016. "The importance of control environment in an organization for an independent auditor to determine nature,timing, and extent of substantive tests: An application in Turkey," Journal of Administrative and Business Studies, Professor Dr. Usman Raja, vol. 2(6), pages 294-303.

    More about this item

    Keywords

    Internal control; Internal control system; Decision making; SAS No. 1;
    All these keywords.

    JEL classification:

    • M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • D81 - Microeconomics - - Information, Knowledge, and Uncertainty - - - Criteria for Decision-Making under Risk and Uncertainty

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