메뉴 건너뛰기




Volumn 19, Issue 1, 2000, Pages 78-99

Error projection and uncertainty in the evaluation of aggregate error

Author keywords

Aggregate error; Evaluation; Projected error; Sampling risk

Indexed keywords


EID: 0041162571     PISSN: 02780380     EISSN: None     Source Type: Journal    
DOI: 10.2308/aud.2000.19.1.79     Document Type: Article
Times cited : (13)

References (22)
  • 1
    • 0013521970 scopus 로고
    • Audit sampling - Dealing with the problems
    • Akresh, A., and K. Tatum. 1988. Audit sampling - dealing with the problems. Journal of Accountancy (December): 58-64.
    • (1988) Journal of Accountancy , Issue.DECEMBER , pp. 58-64
    • Akresh, A.1    Tatum, K.2
  • 2
    • 0039480354 scopus 로고
    • Statements on Auditing Standards No. 39. New York, NY: AICPA
    • American Institute of Certified Public Accountants (AICPA). 1981. Audit Sampling. Statements on Auditing Standards No. 39. New York, NY: AICPA.
    • (1981) Audit Sampling
  • 3
    • 0003835672 scopus 로고
    • Statements on Auditing Standards No. 47. New York, NY: AICPA
    • _. 1983a. Audit Risk and Materiality in Conducting an Audit. Statements on Auditing Standards No. 47. New York, NY: AICPA.
    • (1983) Audit Risk and Materiality in Conducting an Audit
  • 4
    • 0038887656 scopus 로고
    • Statements on Auditing Standards No. 39. New York, NY: AICPA
    • _. 1983b. Audit Sampling: Audit and Accounting Guide. Statements on Auditing Standards No. 39. New York, NY: AICPA.
    • (1983) Audit Sampling: Audit and Accounting Guide
  • 7
    • 0000017573 scopus 로고
    • Costs and benefits of judgment errors: Implications for debiasing
    • Arkes, H. R. 1991. Costs and benefits of judgment errors: Implications for debiasing. Psychological Bulletin (November): 486-498.
    • (1991) Psychological Bulletin , Issue.NOVEMBER , pp. 486-498
    • Arkes, H.R.1
  • 8
    • 0039488798 scopus 로고
    • Sample error characteristics and projection of error to audit populations
    • Burgstahler, D., and J. Jiambalvo. 1986. Sample error characteristics and projection of error to audit populations. The Accounting Review (April): 233-248.
    • (1986) The Accounting Review , Issue.APRIL , pp. 233-248
    • Burgstahler, D.1    Jiambalvo, J.2
  • 9
    • 0040632818 scopus 로고
    • Anchoring in the judgmental evaluation of audit samples
    • Butler, S. 1986. Anchoring in the judgmental evaluation of audit samples. The Accounting Review (January): 101-111.
    • (1986) The Accounting Review , Issue.JANUARY , pp. 101-111
    • Butler, S.1
  • 10
    • 0038887652 scopus 로고    scopus 로고
    • An empirical investigation of the auditor's decision to project errors
    • Elder, R., and R. Allen. 1998. An empirical investigation of the auditor's decision to project errors. Auditing: A Journal of Practice & Theory (Fall): 71-87.
    • (1998) Auditing: A Journal of Practice & Theory , Issue.FALL , pp. 71-87
    • Elder, R.1    Allen, R.2
  • 11
    • 0038887655 scopus 로고
    • Audit sampling: A survey of current practice
    • Hitzig, N. 1995. Audit sampling: A survey of current practice. The CPA Journal (July): 54-57.
    • (1995) The CPA Journal , Issue.JULY , pp. 54-57
    • Hitzig, N.1
  • 12
    • 0000259069 scopus 로고
    • An investigation of the influence of a nonstatistical decision aid on auditor sample size decisions
    • Kachelmeier, S., and W. Messier, Jr. 1990. An investigation of the influence of a nonstatistical decision aid on auditor sample size decisions. The Accounting Review (January): 209-226.
    • (1990) The Accounting Review , Issue.JANUARY , pp. 209-226
    • Kachelmeier, S.1    Messier W., Jr.2
  • 13
    • 49649138413 scopus 로고
    • Subjective probability: A judgment of representativeness
    • Kahneman, D., and A. Tversky. 1972. Subjective probability: A judgment of representativeness. Cognitive Psychology 3 (July): 430-454.
    • (1972) Cognitive Psychology , vol.3 , Issue.JULY , pp. 430-454
    • Kahneman, D.1    Tversky, A.2
  • 14
    • 21344493686 scopus 로고
    • Debiasing audit judgment with accountability: A framework and experimental results
    • Kennedy, J. 1993. Debiasing audit judgment with accountability: A framework and experimental results. Journal of Accounting Research (Autumn): 231-246.
    • (1993) Journal of Accounting Research , Issue.AUTUMN , pp. 231-246
    • Kennedy, J.1
  • 15
    • 0011584497 scopus 로고
    • Debiasing the curse of knowledge in audit judgment
    • _. 1995. Debiasing the curse of knowledge in audit judgment. The Accounting Review (April): 249-274.
    • (1995) The Accounting Review , Issue.APRIL , pp. 249-274
  • 17
    • 0000560501 scopus 로고
    • Issues of concern regarding within and between-subject designs in behavioral accounting research
    • Schepanski, A., R. Tubbs, and R. Grimlund. 1992. Issues of concern regarding within and between-subject designs in behavioral accounting research. Journal of Accounting Literature (11): 121-150.
    • (1992) Journal of Accounting Literature , Issue.11 , pp. 121-150
    • Schepanski, A.1    Tubbs, R.2    Grimlund, R.3
  • 19
    • 0013520549 scopus 로고
    • Auditing: Solving audit sampling problems
    • Tatum, K. 1987. Auditing: Solving audit sampling problems. CPA Journal (August): 91-97.
    • (1987) CPA Journal , Issue.AUGUST , pp. 91-97
    • Tatum, K.1
  • 20
    • 33745847757 scopus 로고
    • Belief in the law of small numbers
    • Tversky, A., and D. Kahneman. 1971. Belief in the law of small numbers. Psychological Bulletin 76 (August): 105-110.
    • (1971) Psychological Bulletin , vol.76 , Issue.AUGUST , pp. 105-110
    • Tversky, A.1    Kahneman, D.2
  • 21
    • 0012989092 scopus 로고
    • Judgmental evaluation of sample results: A study of the type and severity of errors made by practicing CPAs
    • Uecker, W., and W. Kinney, Jr. 1977. Judgmental evaluation of sample results: A study of the type and severity of errors made by practicing CPAs. Accounting, Organizations and Society 2: 269-275.
    • (1977) Accounting, Organizations and Society , vol.2 , pp. 269-275
    • Uecker, W.1    Kinney W., Jr.2
  • 22
    • 0040072126 scopus 로고
    • The use of audit sampling techniques to test inventory
    • Windsor, S. 1991. The use of audit sampling techniques to test inventory. Journal of Accountancy (January): 107-111.
    • (1991) Journal of Accountancy , Issue.JANUARY , pp. 107-111
    • Windsor, S.1


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.