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March 18, 2026The Accounting Review

Is There a Theory Basis for Audit Procedure?

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Authors

EKE. J. KirkhamCGC. J. Gaa

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Overview

Reveals the need for a theoretical foundation for auditing in accounting, suggesting improved practices.

Key Points

  • To explore the theoretical underpinnings of auditing practices in accounting.
  • Examined existing literature on auditing and accounting theory
  • Analyzed the process and rationale behind audit procedures
  • Evaluated the role of evidence in auditing
  • Identified a lack of comprehensive theoretical framework for auditing
  • Noted that each audit presents unique challenges requiring tailored approaches
  • Emphasized the importance of valid evidence from external sources to support transactions

Cite This Study

Kirkham et al. (1939) studied this question.

synapsesocial.com/papers/69ba43cb4e9516ffd37a562ahttps://doi.org/10.2308/tar-7061394
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