（1991）Auditors Representation and Retrieval of Internal Control Knowledge.pdfVIP

Auditors Representation and Retrieval of Internal Control Knowledge David M. Frederick The Accounting Review, Vol. 66, No. 2. (Apr., 1991), pp. 240-258. Stable URL: /sici?sici=0001-48262966%3A2%3C240%3AARAROI%3E2.0.CO%3B2-C The Accounting Review is currently published by American Accounting Association. Your use of the JSTOR archive indicates your acceptance of JSTORs Terms and Conditions of Use, available at /about/terms.html. 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 /journals/aaasoc.html. 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. The JSTOR Archive is a trusted digital repository providing for long-term preservation and access to leading academic journals and scholarly literature from around the world. The Archive is supported by libraries, scholarly societies, publishers, and foundations. It is an initiative of JSTOR, a not-for-profit organization with a mission to help the scholarly community take advantage of advances in technology. For more information regarding JSTOR, please contact support@. Mon Jul 23 19:05:34 2007 THE ACCOUNTING REVIEW Vol. 66. NO.2 April 1991 pp. 240-258 Auditors Representation and Retrieval of Internal Control Knowledge Dav