U.S. flag

An official website of the United States government, Department of Justice.

NCJRS Virtual Library

The Virtual Library houses over 235,000 criminal justice resources, including all known OJP works.
Click here to search the NCJRS Virtual Library

NATURE AND OBJECTIVES OF AUDITING - A UNIFIED RATIONALE OF PUBLIC, GOVERNMENTAL, AND INTERNAL AUDITING

NCJ Number
64580
Author(s)
P L MCMICKLE
Date Published
1978
Length
283 pages
Annotation
TO CONTRIBUTE TO THE ADVANCEMENT OF AUDITING, THIS THESIS DEVELOPS A GENERAL STRUCTURE OF AUDITING THEORY, DISCUSSES ITS HISTORICAL ATTRIBUTES, IDENTIFIES AREAS OF CONCERN, AND ANALYZES CONTEMPORARY AUDITING OBJECTIVES.
Abstract
THE METHODOLOGY USED IN DEVELOPING THIS STUDY IS 'DESCRIPTIVE RESEARCH,' WHICH AIMS AT BUILDING A THEORY, NOT TESTING IT. SPECIFIC RESEARCH PROCEDURES CONSIST OF A COMPREHENSIVE REVIEW OF THE LITERATURE, INTERVIEWS WITH A BROAD SPECTRUM OF AUDITORS AND OTHER AUTHORITIES, AND ATTENDANCE AT MANY AUDITING SEMINARS AND MEETINGS. THE INFORMATION GATHERED IS EVALUATED AND INTERPRETED, AND INDUCTIVE REASONING IS APPLIED TO THE CONSTRUCTION OF A 'RATIONALE OF AUDITING.' THE STUDY REPRESENTS A FIRST EFFORT TO DEVELOP A THEORY OF AUDITING THAT ACCEPTS, INTEGRATES, AND RATIONALIZES ALL MAJOR CATEGORIES OF CONTEMPORARY AUDITING. DISCUSSION ON THE EVOLUTION OF AUDITING FOCUSES ON (1) EARLY AUDITING, 1200 TO 1400 A.D.; (2) THE INTERIM PERIOD, 1400 TO 1800; (3) THE FIRST ERA OF MODERN AUDITING, 1900 TO 1950; AND (4) THE SECOND ERA OF MODERN AUDITING, 1950 TO THE PRESENT. CONTEMPORARY AUDITING ISSUES ARE EXAMINED BY VIEWING THE AUDIT EVALUATION, THE AUDITOR'S REPORT, AUDITOR ATTRIBUTES, AND THE AUDIT ENVIRONMENT. A UNIFIED RATIONALE OF THE NATURE OF AUDITING IS PRESENTED, WHICH EXAMINES AUDITOR CHARACTERISTICS, THE SCOPE OF AUDITING, AND SCOPE DETERMINANTS. A THEORETICAL STRUCTURE THAT INTEGRATES AND EXPLAINS ALL BRANCHES OF CONTEMPORARY AUDITING IS DEVELOPED. THE CURRENT OBJECTIVES OF AUDITING, AS PERCEIVED BY AUDITORS IN THE MAJOR BRANCHES OF THE AUDIT ENVIRONMENT, ARE DISCUSSED AND ANALYZED. FOOTNOTES, A BIBLIOGRAPHY, AND CHARTS ARE INCLUDED. (WJR)

Downloads

No download available

Availability