Table of contents
Statistical Risk Control Strategies Used to Evaluate Substantive Audit Tests
James H. Thompson, Bart H. WardDiscusses alternative strategies which may be employed when differences arise between achieved audit‐sampling results and planned results, which means that risk levels used in ex…
189
Control of European Community Agricultural Expenditure, Regulation 4045/89
Bernard Paul CoulsonEC Common Agricultural Policy expenditure is substantial, about £22 billion a year. Its objective is to support the market and to “guarantee” EC producers, processors, importers…
56
Internal Auditor Performance: A Comparison of Self‐ratings and Supervisor Ratings
Timothy J. Fogarty, Lawrence P. KalbersA survey of 455 internal auditors in 13 organizations asked respondents to evaluate their performance. A similar request was made for performance evaluation from the immediate…
257
The Dynamics of Accounting Education and Their Effects on Internal Auditing
James R. CrockettStates that change is occurring rapidly in accounting education. Forces are converging to promote more educational breadth, increased emphasis on communication skills, higher…
229
ISSN:
0268-6902Online date, start – end:
1986Copyright Holder:
Emerald Publishing LimitedOpen Access:
hybridEditor:
- Professor Jie Zhou