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June 15, 2026Auditing A Journal of Practice & Theory

Evaluating the Effectiveness of Audit Procedures.

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Authors

TMTheodore J. MockAWArnold Wright

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Overview

Randomized trial evaluates evidential competency in audit procedures, suggesting a new framework for testing.

Key Points

  • This paper aims to develop a systematic method for evaluating the effectiveness of audit procedures, focusing on evidential competency.
  • Overview of existing literature on evidence evaluation
  • Introduction of a new research approach for empirical testing
  • Illustration of the proposed framework
  • The proposed approach offers a structured framework for evaluating audit evidence.
  • Application of the framework leads to improved audit procedure selection and effectiveness.

Cite This Study

Mock et al. (1982) studied this question.

synapsesocial.com/papers/6a2f9866a1cfeec4908295edhttps://doi.org/10.2308/ajpt-4682110
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