Showing papers on "Audit plan published in 1981"
TL;DR: In this paper, the authors argue that audit quality is not independent of audit firm size, even when auditors initially possess identical technological capabilities, and when incumbent auditors earn client-specific quasi-rents, auditors with a greater number of clients have more to lose by failing to report a discovered breach in a particular client's records.
4,969 citations
Journal Article•
19 citations
TL;DR: In this article, the authors present a tool called the sales force management audit (SPMA), which is a comprehensive, systematic, diagnostic, prescriptive tool to assess a firm's sales management process and to suggest needed changes.
Abstract: Industry is familiar with audits which focus on finances, human resources, operations and production, and marketing, but little interest has been shown in developing an audit to evaluate a firm's sales management process. This void is interesting in light of the large amount of financial and personal capital that organizations invest in their sales forces. A comprehensive, systematic, diagnostic, prescriptive tool to assess a firm's sales management process and to suggest needed changes would be helpful. The authors present such a tool—the sales force management audit—and discuss who should perform the audit, when it should be performed, and the benefits of the audit.
18 citations
TL;DR: An overall picture is given of the opportunities in the auditing field, including a review of the tools and methods which are presently available, and the position of these in the audit program is discussed.
3 citations
01 Nov 1981
3 citations
01 Jan 1981
TL;DR: Public accountability of government can be achieved in several ways as discussed by the authors, such as: on the political level, the legislature and its committees exercise supervision over the executive, and concepts of cabinet or ministerial responsibility serve as a framework for the relations of legislature, executive, press and public.
Abstract: Public accountability of government can be achieved in several ways. On the political level, the legislature and its committees exercise supervision over the executive, and concepts of cabinet or ministerial responsibility serve as a framework for the relations of legislature, executive, press and public. Judicial review is an integral part of the constitution in democratic countries. Within the administration various internal mechanisms of control and check are operated— by superior organizations in relation to subordinate units, by central government supervisory units over a wide range of organizations.
2 citations
Book•
01 Jan 1981
TL;DR: In this paper, the authors present a balanced and up-to-date presentation of professional tasks of audit directors, focusing on the theoretical and practical aspects of audit committees, which will help directors serving on audit committees develop expertise with respect to understanding the functions and objectives of the audit committee.
Abstract: Balanced and up-to-date presentation of professional tasks of audit directors. Integrated and comprehensive treatment of theoretical and practical aspects of audit committees. Will help directors serving on audit committees develop expertise with respect to understanding the functions and objectives of the audit committee, determining an effective organizational structure for the committee, developing a conceptual understanding of the types of audits, assessing the issues involved in the auditor selection process, and understanding the organization's internal reporting system, accounting and administrative controls.
1 citations
Book•
01 Jan 1981
1 citations