Common audit deficiencies under the audit quality microscope
Yükleniyor...
Tarih
2021
Dergi Başlığı
Dergi ISSN
Cilt Başlığı
Yayıncı
Springer
Erişim Hakkı
info:eu-repo/semantics/openAccess
Özet
This chapter explains the key elements that create an environment for audit quality focusing on the audit deficiencies related to the inspection reports from the world’s audit regulators. Building/enhancing trust via audit quality cannot be formulized by algorithms or particular standards or obligations. The meaning of evaluation of audit quality depends on the conditions facing the auditor. Measuring professional skepticism, due care or professional judgement are critical factors affecting audit quality. For this reason a comparison is made between Turkish Oversight Authority(KGK) and International Forum of Independent Audit Regulators (IFIAR) inspection reports.
Açıklama
Anahtar Kelimeler
Audit Deficiency, Audit Quality, Auditor Ratification, Audit Quality İndicators, International Forum of Independent Regulators, Auditing snd Assurance Services, International Standards on Auditing
Kaynak
Auditing Ecosystem and Strategic Accounting in the Digital Era: Global Approaches and New Opportunities
WoS Q Değeri
Scopus Q Değeri
N/A
Cilt
Sayı
Künye
Aksoy, T. ve Biçer, A. A. (2021). Common audit deficiencies under the audit quality microscope. Auditing Ecosystem and Strategic Accounting in the Digital Era: Global Approaches and New Opportunities içinde (ss. ). Switzerland: Springer. https://doi.org/10.1007/978-3-030-72628-7_14
