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A graphical approach to teaching the relationship between the evaluation of internal accounting controls and substantive audit testing |
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| Affiliation: | 1. Montclair State University, One Normal Avenue, Montclair, NJ 07043, USA;2. Rutgers, the State University of New Jersey, One Washington Park, Newark, NJ 07102, USA;1. University of Amsterdam Business School, The Netherlands;2. School of Management, Royal Holloway, University of London, England, United Kingdom;1. Centre for Informatics and Systems, Department of Informatics Engineering, University of Coimbra, Coimbra, Portugal;2. Department of Informatics Engineering, LIACC - Artificial Intelligence and Computer Science Laboratory, Faculty of Engineering of the University of Porto, Porto, Portugal |
| Abstract: | This note reviews auditing theory and professional standards describing the relationship between internal accounting control systems and substantive audit testing. It presents three graphical models that may be used to illustrate to students the basic theoretical relationships and to clarify some points in the professional literature that may be confusing to students and practitioners. We have found these graphical models to be a useful teaching tool. They permit students to extend beyond mere verbalizations to a visualization of the theoretical concepts involved. The final model enhances the students ability to analyze and learn major concepts. |
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