Some Early Contributions to the Study of Audit Judgment (RLE Accounting)

Some Early Contributions to the Study of Audit Judgment (RLE Accounting)
Author: Robert H. Ashton
Publisher: Routledge
Total Pages: 151
Release: 2013-12-04
Genre: Business & Economics
ISBN: 1134602162

Although there has been increased emphasis on research that attempts to understand, evaluate and improve audit decision making in recent years it is less well-known that some noteworthy contributions to the study of audit judgment were made in the 1950s and 1960s. This anthology contains five such contributions which in the mid 1980s were previously unpublished, out of print or not widely appreciated. The volume discusses: the importance of studying audit judgment actual studies of audit judgment techniques for quantifying the evaluation of internal controls.

Some Early Contributions to the Study of Audit Judgment (RLE Accounting)

Some Early Contributions to the Study of Audit Judgment (RLE Accounting)
Author: Robert H. Ashton
Publisher: Routledge
Total Pages: 174
Release: 2013-12-04
Genre: Business & Economics
ISBN: 113460209X

Although there has been increased emphasis on research that attempts to understand, evaluate and improve audit decision making in recent years it is less well-known that some noteworthy contributions to the study of audit judgment were made in the 1950s and 1960s. This anthology contains five such contributions which in the mid 1980s were previously unpublished, out of print or not widely appreciated. The volume discusses: the importance of studying audit judgment actual studies of audit judgment techniques for quantifying the evaluation of internal controls.

Challenges and Solutions in the Digital Economy and Finance

Challenges and Solutions in the Digital Economy and Finance
Author: Anna Rumyantseva
Publisher: Springer Nature
Total Pages: 582
Release: 2022-11-04
Genre: Business & Economics
ISBN: 3031144104

This volume presents the proceedings of the 4th International Scientific and Practical Conference on Digital Economy and Finances (DEFIN22) at the Saint-Petersburg University of Management Technologies and Economics (UMTE), which took place in March 2022. It includes the newest research on the impact of new digital technologies on the growth and capitalization of companies and the labor market. The volume discusses the problems of situational modeling of economic processes and the creation of "digital twins" of enterprises. The contributions analyse how big data and artificial intelligence technologies are shaping the financial markets.

The Evolution of Audit Thought and Practice

The Evolution of Audit Thought and Practice
Author: T. A. Lee
Publisher: Routledge
Total Pages: 355
Release: 2020-09-04
Genre: Business & Economics
ISBN: 1000166708

This book, first published in 1988, analyses the history of auditing with as much objectivity as possible. These chapters reveal the importance of auditing in society generally and business activity particularly. The character of the auditor is examined, and their part in history as their role developed from an amateur status to a professional one. The development of the accounting profession is a significant part of the history of auditing. The emerging professional bodies assumed a societal role and by doing so, the audit function changed in terms of its aims and practices, and became a matter of public as well as private concern.