Not-for-profit accounting and auditing in the early eighteenth century: some archival evidence
Article Abstract:
Primary documents that trace the development of not-for-profit accounting in eighteenth century England are examined. They were drawn from the archives of the United Society for the Propagation of the Gospel, one of the most prominent religious organizations of the period. The analysis of the documents suggests that the motivation for auditing in the Society did not come from the government, but from contemporary business practices. The society's internal needs for planning and control resulted in the development of rudimentary management accounting systems at the same time that management accounting procedures were beginning to emerge in business.
Publication Name: Accounting Review
Subject: Business, general
ISSN: 0001-4826
Year: 1988
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Client control environments: an examination of auditors' perceptions
Article Abstract:
Professional auditing writing suggests the need to analyze the auditee's control environment before the auditor designs compliance examinations. Forty-eight client qualities are identified that seem to serve as cues for auditor control environment analysis. Levels of importance reported for certain attributes varied across auditors. Results show that audit company affiliation, auditor rank, client management structure, audit office specialization, and total client assets showed substantial association with auditor's ratings. It was also found that seniors were responsible for analyzing most control environment qualities.
Publication Name: Accounting Review
Subject: Business, general
ISSN: 0001-4826
Year: 1987
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