Discussion of 'A theory of evidence based on audit assertions'

Autor:	James C. Gaa
Rok vydání:	1990
Předmět:	Economics and Econometrics Auditor's report business.industry Computer science media_common.quotation_subject Theory of evidence Accounting Audit plan Audit Auditor independence External auditor business Function (engineering) Publication Finance media_common
Zdroj:	Contemporary Accounting Research. 6:427-431
ISSN:	1911-3846 0823-9150
DOI:	10.1111/j.1911-3846.1990.tb00767.x
Popis:	The auditor's report is the essence of his or her function. Therefore, the methodology of audit decision making — specifically, the logic of the auditor's decision to publish a report on a client's financial statements — is an extremely important theoretical and practical matter. It is also crucial to the development of a general theory of auditing. Unfortunately, the methodology of auditing has languished since the first halting steps to develop it were taken in the 1960s and 1970s. The paper by Smieliauskas and Smith (1990) (SS) is therefore a welcome addition in its attempt to resuscitate the methodology of audit decision making.
Databáze:	OpenAIRE
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