Internal Accounting Control Evaluation and Auditor Judgement

Mock, Theodore J.; Turner, Jerry L.

• Preface to the Anthology, Foreword to the Original AICPA Publication, Preface to Original Publication, Chapter 1 : Introduction and Overview, Chapter 2: The Development of Professional Standards Related to Internal Accounting Control Evaluation, Chapter 3: The Relationship of Internal Accounting Controls to the Audit Program, Chapter 4: Approaches to the Evaluation of Internal Accounting Controls, Chapter 5: The Internal Accounting Control Experiments: Introduction and Task Description, Chapter 6: Normative Analysis of the Audit Planning Task; Development of General Research Hypotheses, Chapter 7: Research Methodology and Hypotheses, Chapter 8: Experimental Results: The Effect of Improving Internal Accounting Controls and Differences in Guidance and Approach on Auditors' Sample Size Decisions, Chapter 9: Experimental Results: A Synthetic a Posteriori Modeling Approach of the Auditors’ Sample Size Decisions, Chapter 10: Experimental Results: Auditors' Rationale and Modeling of Audit Decision Processes, Chapter 11: Protocol Analysis of Auditor Decision Processes and Criteria Usage, Chapter 12: Summary, Implications and Implementation, Appendix A: Olde Oak Case Materials, Appendix B: Example of Sample Size Rationale Documentation Checklist, Appendix C: Tables on Sample Size Recommendations, Bibliography