（1982）Audit Detection of Financial Statement Errors.pdfVIP

Audit Detection of Financial Statement Errors Author(s): Robert E. Hylas and Robert H. Ashton Source: The Accounting Review, Vol. 57, No. 4 (Oct., 1982), pp. 751-765 Published by: American Accounting Association Stable URL: /stable/247410 Accessed: 20/06/2009 04:18 Your use of the JSTOR archive indicates your acceptance of JSTORs Terms and Conditions of Use, available at /page/info/about/policies/terms.jsp. JSTORs Terms and Conditions of Use provides, in part, that unless you have obtained prior permission, you may not download an entire issue of a journal or multiple copies of articles, and you may use content in the JSTOR archive only for your personal, non-commercial use. Please contact the publisher regarding any further use of this work. Publisher contact information may be obtained at /action/showPublisher?publisherCode=aaasoc. Each copy of any part of a JSTOR transmission must contain the same copyright notice that appears on the screen or printed page of such transmission. JSTOR is a not-for-profit organization founded in 1995 to build trusted digital archives for scholarship. We work with the scholarly community to preserve their work and the materials they rely upon, and to build a common research platform that promotes the discovery and use of these resources. For more information about JSTOR, please contact support@. American Accounting Association is collaborating with JSTOR to digitize, preserve and extend access to The Accounting Review. THE ACCOUNTING REVIEW Vol. LVII, No. 4 October 1982 Audit Detection of Financial Statement Errors RobertE. Hylas and RobertH. Ashton ABSTRACT: This paper reports an empirical study of 281 errors requiring financial statement adjustments on 152 audits. It reports, among other things, the audi