Case Study in Auditing: A Case Study on Internal Control and Evidence Gathering With Emphasis on the Application of Judgment in Audit Decision Making.

William C. Lins; Thomas J. Burns

doi:10.2308/tar-4512272

January 1, 1980The Accounting Review

Case Study in Auditing: A Case Study on Internal Control and Evidence Gathering With Emphasis on the Application of Judgment in Audit Decision Making.

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Key Points

The study aims to analyze internal control and evidence gathering approaches within auditing by evaluating existing literature.
Review of relevant literature and case studies on auditing practices.
Focus on internal control mechanisms and evidence collection techniques.
Analysis of the role of judgment in audit decision-making processes.
Identification of key internal control components relevant to auditors.
Evaluation of evidence gathering methods that enhance audit quality.
Insights into the influence of judgment on audit outcomes.

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Implication

This case study reviews internal control and evidence gathering techniques in auditing, suggesting their importance in judgment-based decision-making.

Abstract

The article reviews the book "Case Study in Auditing: A Case Study on Internal Control and Evidence Gathering With Emphasis on the Application of Judgment in Audit Decision Making," by Donald H. Taylor and G. William Glezen.

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Lins et al. (1980) studied this question.

synapsesocial.com/papers/69ba44084e9516ffd37a5e5c https://doi.org/10.2308/tar-4512272

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Case Study in Auditing: A Case Study on Internal Control and Evidence Gathering With Emphasis on the Application of Judgment in Audit Decision Making.

Key Points

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Implication

Abstract

Discussion

Cite This Study

Case Study in Auditing: A Case Study on Internal Control and Evidence Gathering With Emphasis on the Application of Judgment in Audit Decision Making.

Key Points

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Implication

Abstract

Discussion

Cite This Study

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