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      Chapter

      Summary, Implications and Implementation
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      Chapter

      Summary, Implications and Implementation

      DOI link for Summary, Implications and Implementation

      Summary, Implications and Implementation book

      Summary, Implications and Implementation

      DOI link for Summary, Implications and Implementation

      Summary, Implications and Implementation book

      ByTheodore J. Mock, Jerry L. Turner
      BookInternal Accounting Control Evaluation and Auditor Judgement

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      Edition 1st Edition
      First Published 1999
      Imprint Routledge
      Pages 14
      eBook ISBN 9781315053639
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      ABSTRACT

      Although the subject of internal accounting controls continues to receive significant attention within the audit profession, in the 1970s the topic was particularly prominent. Important events during this period included the promulgation of ASR 173 and the passage of the Foreign Corrupt Practices Act. Unfortunately, when practitioners looked for existing research and to academic researchers for knowledge that might help with issues such as internal accounting control evaluation, it was readily apparent that little was available.

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