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Framework for Relating Auditor Reliability to Information Uses.
Bergquist, Constance C. – 1979
A framework is presented that relates concepts of audit reliability to the uses of information gathered from a discrepancy program audit of Elementary and Secondary Education Act Title IV-C programs in Florida. Three issues are addressed: (1) the meaning of reliability in relation to the audit process; (2) the importance of reliability of auditor…
Descriptors: Elementary Secondary Education, Evaluation Criteria, Evaluation Methods, Federal Aid