Control environment condition and the interaction between control risk, account type and management's assertions

Auditing

Volumn 16, Issue 1, 1997, Pages 66-68

  Marden, Ronald E ^a   Holstrum, Gary L ^b   Schneider, Sandra L ^b  

^a APPALACHIAN STATE UNIVERSITY   (United States)

^b UNIVERSITY OF SOUTH FLORIDA   (United States)

Author keywords

Control environment; Control risk; Management assertions

Indexed keywords

EID: 17144391520     PISSN: 02780380     EISSN: None     Source Type: Journal    
DOI: None     Document Type: Article

References (8)

1. American Institute of Certified Public Accountants (AICPA). 1988. Consideration of the internal control structure in a financial statement audit. Statement on Auditing Standards No. 55. New York, NY: AICPA.
2. _. 1990. Audit Guide: Consideration of the Internal Control Structure in a Financial Statement Audit. New York, NY: AICPA.
3. _. 1991. Audit and Accounting Guide: Audits of Savings Institutions. New York, NY: AICPA.
4. _. 1995. Codification of Statements on Auditing Standards. New York, NY: AICPA.
5. _. 1996. Consideration of the internal control structure in a financial statement audit: An amendment to SAS No. 55. Statement on auditing standards No. 78. New York, NY: AICPA.
6. Bailey, L. P., and M. A. Miller. 1993. HBJ Miller Comprehensive GAAS Guide 1993: A Comprehensive Restatement of Generally Accepted Auditing Standards. New York, NY: Harcourt Brace Jovanovich.
7. Swieringa, R. and K. Weick. 1982. An assessment of laboratory experiments in accounting. Journal of Accounting Research (Supplement): 56-101.
8. Waller, W. 1993. Auditors' assessments of inherent and control risk in field settings. The Accounting Review (October): 783-803.