Common audit deficiencies under the audit quality microscope
Üst veriTüm öğe kaydını göster
KünyeAksoy, 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
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.
Scopus Q KategorisiN/A
KaynakAuditing Ecosystem and Strategic Accounting in the Digital Era: Global Approaches and New Opportunities
Başlık, yazar, küratör ve konuya göre gösterilen ilgili öğeler.
Contemporary issues in strategic auditing, accounting and finance: New challenges snd opportunities in digital era Aksoy, Tamer. (Bussecon International Publishing, 2020)This book highly welcomes theoretical and empirical studies on contemporary strategic auditing, accounting and finance in the new digital era. Topics will cover titles of interest from business to financial economics. ...
Increasing importance of internal control in the light of global developments, national and international standards and regulations The global auditing and accounting scandals of the past have been a turningpoint for the internal control system (ICS) by increasing its importance and necessityas well as global awareness towards it. Various factors played ...
Artificial intelligence in computer-aided auditing techniques and technologies (CAATTs) and an application proposal for auditors Digital transformation is the modification resulting from new opportunities technological advancements in all areas of life presents. These new technologies are also used in audit activities. These new technologies used ...