An Early Contribution Of Kenneth W. Stringer: Development A

The first Distinguished Service in Auditing Award, sponsored by the Auditing Section of the American Accounting Association, was presented to Kenneth W. Stringer in 1981. While he was with the firm of Haskins & Sells (later reorganized as Deloitte, Haskins & Sells), Stringer performed research that has profoundly influenced audit theory and practice. He participated in the development of the Deloitte, Haskins & Sells (DH&S) Sampling Plan, which involved the development of an interface or model for integrating statistical measurements with audit concepts. It appears that, as Stringer attempted to operationalize DH&S' statistical sampling plan, he began to concentrate on the relationship of various testing risks to overall audit risk. His research in this area culminated in the development of the audit risk model.