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An Integration Of Internal Control-System And Account Balance Evidence

Author

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  • GRIMLUND, RA

Abstract

No abstract is available for this item.

Suggested Citation

  • Grimlund, Ra, 1982. "An Integration Of Internal Control-System And Account Balance Evidence," Journal of Accounting Research, Wiley Blackwell, vol. 20(2), pages 316-342.
    • Handle: RePEc:bla:joares:v:20:y:1982:i:2:p:316-342
    DOI: http://hdl.handle.net/10.2307/2490743
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    Citations

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    Cited by:

    1. Ulrich Menzefricke & Wally Smieliauskas, 1987. "A comparison of the stratified difference estimator with some monetary†unit sampling estimators," Contemporary Accounting Research, John Wiley & Sons, vol. 4(1), pages 240-251, September.
    2. Mock, Theodore J. & Sun, Lili & Srivastava, Rajendra P. & Vasarhelyi, Miklos, 2009. "An evidential reasoning approach to Sarbanes-Oxley mandated internal control risk assessment," International Journal of Accounting Information Systems, Elsevier, vol. 10(2), pages 65-78.
    3. Casper E. Wiggins & L. Murphy Smith, 1987. "A generalized audit simulation tool for evaluating the reliability of internal controls," Contemporary Accounting Research, John Wiley & Sons, vol. 3(2), pages 316-337, March.

    More about this item

    Keywords

    Internal control; Auditing; Uncertainty; Evidential integration model;
    All these keywords.

    JEL classification:

    • M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General
    • M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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