, reliable, clear, accurate and lowest costs to optimize decision making. This need derives from the current economic environment …, competitors, suppliers. Therefore focus more intensely on the quality of accounting information. Definition of quality of … accounting information but leave the boundaries and features of accounting communication process and aims to determine "quality …

internal control (Libby and Libby 1989; Ashton 1982; Libby 1981). Because of these inconsistencies, the need for decision aids … Frederick 1990; Libby and Libby 1989). However, inconsistent judgments have inhibited the development of these decision aids … theory to develop decision rules for evaluating a client s internal control structure. These decision rules are based on quot …

actually make the client-acceptance decision in action, in the midst of these conflicting influences. The investigation was … conducted via a field study at three Big Six firms located in Canada.The results show that in all firms the decision processes …'s rules and decision aids to circumstances. Furthermore, while commercialism exerts in one firm a significant influence on the …

. Sensitization can reduce this bias and, therefore, could be important to auditor training and the design of decision aids …