Back to results
University of Illinois at Urbana-Champaign
An Investigation Into Auditors' Evaluations of Compliance Tests
Abstract
dc:descriptionAuditors often perform compliance tests to determine whether an auditee's control procedures are operating as prescribed. While the literature seems to suggest that different types of compliance tests have different strengths (i.e., different capacities to detect deviations from prescribed control procedures), little has been written about why these different strengths are perceived to exist. The primary purpose of this study is to develop and test a theory of compliance test strength.
Degree
thesis:*- Name thesis:degree_name
- Ph.D.
- Level thesis:degree_level
- Dissertation
- Discipline thesis:degree_discipline
- Accountancy
- Grantor
- University of Illinois at Urbana-Champaign
- Year dc:date
- 2014
Author and committee
dc:creator, dc:contributor.*- Author dc:creator
-
- Spires, Eric Edward
Subjects
dc:subject × 1Identifiers
dc:identifier.*- Identifier
- (UMI)AAI8711883
- OAI identifier oai:identifier
- oai:www.ideals.illinois.edu:2142/71402