Showing papers on "Audit published in 1968"

A Computer System for Controlling Interviewer Costs

Abstract: The traditional method of evaluating interviewer cost performance by cost per interview is incomplete and potentially unjust. Research firms that use only this measure do not fully use available data and are likely to misallocate their efforts at control. This article describes a comprehensive interviewer cost control system used for a large repetitive study of appliance purchases conducted by Audits of Great Britain, Limited (AGB). Since this survey consists of 35,000 personal interviews per quarter, the benefits of rigorous cost control are obvious. Moreover, the concepts and ratios have general applicability to most surveys.

Applying Survey Methods To Employee Communication

Abstract: Organizational communication audits are a necessary first step in assessing communica tion strengths and weaknesses. This article discusses the use of survey methods to gather information before devising plans to improve communica tion in the firm. Included are materials on conducting, timing, and publicizing surveys, re porting results, plus sample questions.

Discussion of The Auditing Standard of Consistency

Abstract: While the title of Mr. Neumann's paper is given as "The Auditing Standard of Consistency," a secondary title of "Materiality in Reporting Changes to Accounting Principles" would be more descriptive of the research reported. In fact, Mr. Neumann is concerned with whether or not there is a standard of materiality. Is there a standard against which the accountant can evaluate the effect of changes in accounting procedures on the reported results of activities with respect to a given company? It is interesting to note that Mr. Neumann does not distinguish between "principles" and "practices." This lack of distinction is not unique to this research; it has been with us throughout the development of accounting practice. Perhaps it is just aswell that no distinction has been attempted in this paper because it seems that the central issue is not whether a principle or practice has been changed, but rather has the effect of the change been greater than some minimal level. Consistency appears to be the backstop for uniformity. Whenever accountants find themselves embroiled in a discussion about the proper method of accounting for and reporting a particular event, the debate is frequently resolved by resorting to consistent treatment over time accompanied by assertion that all changes in method will be disclosed if the effect of the change is material. This is the accountant's assurance to the world that everything is fine. While the particular report may not be correct, the results are not influenced by the manipulations of the accountant. Although the notion of consistency was discussed in the very early 1900's by Sir Arthur Lowes Dickinson and others, it was not until the early 1930's that the notion really became a part of our accounting heritage. It was on July 13, 1931 in a letter to Mr. J. B. M. Hoxsey,

Public scrutiny of the universities

Abstract: The article by Dr P. J. Smith in the November 1967 issue of the Bulletin surely illustrates the difficulty of the Institute and Society having an 'editorial' policy. He seems to take it for granted that all members would oppose the proposal for the Committee of Public Accounts to audit the books of the universities.

Obstacles to good medical education in private community hospitals--the problem of continuing medical education.

Abstract: This paper offers an analysis and evaluation of obstacles to the continuing medical education of physician-practitioners associated with private community hospitals, as delineated in a study of the use of the educational keys (publications, lectures, exhibits, chart audits, consultation, house-staff teaching, and research). It is concluded that obstacles may result from lack of understanding of the professional interests and needs of the physician-practitioner and the improper and unskillful employment of educationl keys; and that these obstacles affect his continuing medical education according to the following groups: 1) those that affect the physician when he participates indirectly, 2) those that affect him when he participates directly, and 3) those that affect his motivation to participate. Recommendations are offered for the alleviation or removal of these barriers.