Table of contents
An Empirical Comparison of Internal and External Audit Supervision
Richard L. Ratliff, Richard L. Jenson, James C. FlaggCarries out a study which empirically examines both internal andexternal auditors in New Zealand to determine the extent to which 21audit supervisory tools were used in audit…
661
Auditing Acquisitions: Part 2 – Post‐Acquisition Review
Roger CookThe second of two articles on the audit of acquisitions examines“good practice” in the review by internal audit of newlyacquired subsidiaries. Control of acquisitions can be…
414
Accounting for the Firm’s Human Resources
Steven H. Appelbaum, Jamie HoodPoints out that, in conventional accounting, the costs associatedwith human resources have always been treated as expenses and, as such,have been written off annually in the…
389
A Systems Theory Approach to the Internal Audit
Michael B. AdamsDescribes how systems theory, and in particular “hard”and “soft” systems modelling, can provide a framework forthe study of internal control and auditing inside…
941
ISSN:
0268-6902Online date, start – end:
1986Copyright Holder:
Emerald Publishing LimitedOpen Access:
hybridEditor:
- Professor Jie Zhou