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The Assessment of Task Structure, Knowledge Base, and Decision Aids for a Comprehensive Inventory of Audit Tasks
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Mohammad J. Abdolmohammadi, Catherine A. Usoff
Book Code: Q294
ISBN: 1-56720-294-2
ISBN-13: 978-1-56720-294-6
264 pages, maps, appendices
Quorum Books
Publication: 11/30/2000
List Price: $119.95 (UK Sterling Price: £70.00)
Availability: Print on demand
Media Type: Hardcover
Trim Size: 6 1/8 x 9 1/4
Subjects:
Description: To perform audits and study auditors and the audit function demands a detailed understanding of audit components and their characteristics. The authors of this unique book--a blend of research findings, data analysis, and proprietary data base--provide just that: a comprehensive inventory of audit tasks and essential decision aids, all developed by highly experienced auditors. Describing how some parts of the audit are more structured than other parts this work demonstrates that more experience is generally required to perform less structured tasks. In addition, most audit tasks are not perceived as being suitable for decision aids. Of special value is the authors' comprehensive inventory of audit tasks, constructed on a coding of approximately 2,000 variables identified from their examination of 433 audit tasks. Among them are such variables as judgments of task structure, years of experience, supervised instances of practice, professional rank, and applicable decision aids. The authors' detailed description provides a collection of useful tables, giving simple descriptive statistics about task structure, knowledge base, and decision aids. The authors borrow their framework of analysis from the management science literature, creating an important study for professionals and academics in management, accounting and specialists in psychology and behavior sciences.
Table of Contents:
  • Preface
  • Introduction
  • Task Structure
  • Task-Specific Knowledge Base
  • Decision Aids in Auditing
  • A Comprehensive Inventory of Auditing Tasks
  • Research Method
  • Task Level Results
  • Aggregate Results
  • Summary and Conclusions
  • References
  • Index
LC Card Number: 99-089370
LCC Class: HF5626
Dewey Class: 657
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