期刊文献+

关于内部控制缺陷判断一致性的审计实验 被引量:2

下载PDF
导出
摘要 当前,内部控制评价主要依赖审计人员的职业判断,但相关准则对审计人员如何进行内部控制评价只有原则性的要求。本文通过实验的方法收集数据进行统计分析发现,在审计人员识别不同案例中的内部控制偏差会形成内部控制缺陷的情况下,对于同样的内部控制偏差,不同审计人员对内部控制缺陷严重程度判断的一致性程度较低,这个结果说明制定内部控制评价指南非常必要。
作者 张莉
机构地区 南京审计学院
出处 《财会月刊(中)》 2011年第11期71-73,共3页 finance and accounting monthly
  • 相关文献

参考文献8

  • 1郑石桥,裴育.关于内部控制判断一致性和内部控制可靠性模拟的文献综述[J].审计与经济研究,2006,21(1):44-48. 被引量:8
  • 2孙根寿.用肯德尔和谐系数法检验评委的评估技术[J].西北师范大学学报(自然科学版),1994,30(1):110-112. 被引量:13
  • 3Biggs,S.F.,Mock,T.J.. An investigation of auditor decision process in the evaluation of internal control and audit scope decision. Journal of Accounting Research, 1983 ; 21.
  • 4Hamilton,R.E. ,Wright,W.F..Intemal control judgments and effecots of experience: replications and extensions. Journal of Accounting Research, 1982 ; 20.
  • 5Mayper,A.G..Consensus of Auditors" MaterialityJudgrnents of Internal Accounting Control Weaknesses. Journal of Accounting Research, 1982 ; 20.
  • 6Reckers, Taylor, P.M.. Consistency in auditor evaluation of internal accounting control. Journal of Accounting, Auditing and Finance, 1979 ; Fall.
  • 7Trotmna, K.T., Yetton, P.W., Aimmer, I.R.. Individual and group judgment of internal control. Journal of Accounting Research, 1983 ; Spring.
  • 8Trotman,K.T. ,Wood,R.. A meta-analysis of studies on internal control judgments. Journal of Accounting Research, 1991 ; Spring.

二级参考文献20

  • 1Mautz, Mini. Internal control evaluation and audit program modification [ J ]. The Accounting Review, 1966, 41 ( 2 ) : 283 - 291.
  • 2Ashton. An experimental study of internal control judgements[ J]. Journal of Accounting Research, 1974,12 ( 1 ) : 143 - 157.
  • 3Weber. Auditor decision on overall system reliability: accuracy,consensus, and the usefulness of a simulation decision aid [ J ].Journal of Accounting Research, 1978,16 ( 2 ) : 368 - 388.
  • 4Rockers P, Taylor. Consistency in auditor evaluation of internal accounting control [ J ]. Journal of Accounting, Auditing and Finance1979 (Fall).
  • 5Joyce E J. Expert judgment in audit program[J]. Journal of Accounting Resrearch, 1976 (Supplement) : 29 - 60.
  • 6Ashton, Brown. Descritive modeling of auditor internal control judgments: replication and extension [ J ]. Journal of Accounting Research, 1980,18( 1 ) :269 -277.
  • 7Gaumnitz, Nunamaler, Surdick, et al. Auditor consensus in internal control evaluation and audit program planning[ J]. Journal of Accounting Research, 1982,1(2).
  • 8Hamilton, Wright. Internal control judgments and effects of experience: replications and extensions [ J]. Journal of Accounting Research, 1982, 20 ( 2 ) :756 - 765.
  • 9Mock, Turner. Internal accounting control evaluation and auditor judgment[ M ]. Audit Research Monograph no. 3. New York : AICPA,1981.
  • 10Biggs, Mock. An investigation of auditor decision process in the evaluation of internal control and audit scope decision[ J]. Journal of Accounting Research,1983, 21 ( 1 ) :234 -255.

共引文献19

同被引文献35

  • 1郑石桥,裴育.关于内部控制判断一致性和内部控制可靠性模拟的文献综述[J].审计与经济研究,2006,21(1):44-48. 被引量:8
  • 2张继勋,刘成立,杨明增.中国审计判断质量的实验研究[J].南开管理评论,2006,9(6):45-49. 被引量:25
  • 3财政部,证监会,审计署,银监会,保监会.企业内部控制基本规范[S].2008.
  • 4[美]StevenJ.Root.超越COSO:加强公司治理的内部控制[M].北京:清华大学出版社,2004.
  • 5COSO. Internal Control - Integrated Framework [S]. Jersey City: NJ,2013.
  • 6财政部,证监会,审计署,银监会,保监会.企业内部控制评价指引[S].2010.
  • 7Joyce, E. J.. Expert Judgment in Audit Program [J]. Journal of Accounting Research, 1976, 14 (9) :29 - 60.
  • 8Weber, R.. Auditor Decision on Overall System Reliability: Accuracy, Consensus, and the Usefulness of a Simulation De- cision Aid[J]. Journal of Accounting Research1978,16(2) :368 -388.
  • 9Gaumnitz, B. R. , Nunamaker T. R. , Surdick J. J. , Thomas M. F.. Auditor Consensus in Imemal Control Evaluation and Audit Program Planning[J]. Journal of Accounting Research, 1982,20 (2) :745 -755.
  • 10Mock,T. J. ,J. L. Turner. Internal Accounting Control Evaluation and Auditor Judgment[M]. New York:AICPA,1981.

二级引证文献4

相关作者

内容加载中请稍等...

相关机构

内容加载中请稍等...

相关主题

内容加载中请稍等...

浏览历史

内容加载中请稍等...
;
使用帮助 返回顶部