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dc.contributor.authorO'Leary, Connor
dc.contributor.authorIselin, Errol
dc.contributor.authorSharma, Divesh
dc.contributor.editorPrem Lal Joshi
dc.date.accessioned2018-03-23T05:26:27Z
dc.date.available2018-03-23T05:26:27Z
dc.date.issued2006
dc.date.modified2014-04-24T02:09:20Z
dc.identifier.issn17408008
dc.identifier.doi10.1504/IJAAPE.2006.010099
dc.identifier.urihttp://hdl.handle.net/10072/58832
dc.description.abstractInternal control evaluation is a crucial component of external auditing. This study uses more direct research techniques than traditional studies, to investigate what practising auditors consider to be good internal control evaluation methods. It then compares these with the current Australian auditing standard (AUS 402). A review of audit methodologies of three of Australia's largest firms, and interviews with five audit experts were conducted. The results demonstrated a shift towards a 'business risk' approach to internal control evaluation. AUS 402 may not always reflect the modern practice, particularly in relation to the significance of individual control elements. The results therefore raise potential implications for standard setters, if professional pronouncements are to be consistent with practice.
dc.description.peerreviewedYes
dc.description.publicationstatusYes
dc.languageEnglish
dc.language.isoeng
dc.publisherInderscience
dc.publisher.placeUnited Kingdom
dc.relation.ispartofstudentpublicationN
dc.relation.ispartofpagefrom20
dc.relation.ispartofpageto40
dc.relation.ispartofissue1
dc.relation.ispartofjournalInternational Journal of Accounting, Auditing and Performance Evaluation
dc.relation.ispartofvolume3
dc.rights.retentionY
dc.subject.fieldofresearchAuditing and Accountability
dc.subject.fieldofresearchAccounting, Auditing and Accountability
dc.subject.fieldofresearchcode150102
dc.subject.fieldofresearchcode1501
dc.titleAudit Firm Manuals and Audit Experts’ Approaches to Internal Control Evaluation
dc.typeJournal article
dc.type.descriptionC1 - Articles
dc.type.codeC - Journal Articles
dc.description.versionAccepted Manuscript (AM)
gro.rights.copyright© 2006 Inderscience Publishers. This is the author-manuscript version of this paper. Reproduced in accordance with the copyright policy of the publisher. Please refer to the journal website for access to the definitive, published version.
gro.date.issued2006
gro.hasfulltextFull Text
gro.griffith.authorO'Leary, Conor


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