skip navigation

PUBLICATIONS

Register for Latest Research

Stay Informed
Register with NCJRS to receive NCJRS's biweekly e-newsletter JUSTINFO and additional periodic emails from NCJRS and the NCJRS federal sponsors that highlight the latest research published or sponsored by the Office of Justice Programs.

NCJRS Abstract

The document referenced below is part of the NCJRS Virtual Library collection. To conduct further searches of the collection, visit the Virtual Library. See the Obtain Documents page for direction on how to access resources online, via mail, through interlibrary loans, or in a local library.

 

NCJ Number: 64580 Find in a Library
Title: NATURE AND OBJECTIVES OF AUDITING - A UNIFIED RATIONALE OF PUBLIC, GOVERNMENTAL, AND INTERNAL AUDITING
Author(s): P L MCMICKLE
Date Published: 1978
Page Count: 283
Sponsoring Agency: UMI Dissertation Services
Ann Arbor, MI 48106-1346
Sale Source: UMI Dissertation Services
300 North Zeeb Road
P.O. Box 1346
Ann Arbor, MI 48106-1346
United States of America
Language: English
Country: United States of America
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)
Index Term(s): Financial management; Program monitoring
Note: SPECIAL PRICES FOR ACADEMIC INSTITUTIONS. UNIVERSITY OF ALABAMA - DOCTORAL DISSERIATION
To cite this abstract, use the following link:
http://www.ncjrs.gov/App/publications/abstract.aspx?ID=64580

*A link to the full-text document is provided whenever possible. For documents not available online, a link to the publisher's website is provided. Tell us how you use the NCJRS Library and Abstracts Database - send us your feedback.