Results 21 to 30 of about 8,358,707 (356)
Do key audit matters (KAMs) matter? Auditors’ perceptions of KAMs and audit quality in Finland
, 2021 Purpose Key audit matters (KAMs) in International Standard for Auditing, 701 seek to enhance the value of the auditor’s report by increasing the transparency of how the audit was performed.
A. Rautiainen +2 more
semanticscholar +1 more source
Accounting Analysis Journal, 2019 The purpose of doing research is to analyze the influence of tenure, specialty audit, Audit Firm's reputation on quality auditing, and third variable interaction of audit quality when moderated by audit committee.
Rifqi Tri Atmojo, Sukirman Sukirman
doaj +1 more source
Undertaking clinical audit, with reference to a Prescribing Observatory for Mental Health audit of lithium monitoring [PDF]
, 2013 Audit is an important tool for quality improvement. The collection of data on clinical performance against evidence-based and clinically relevant standards, which are considered by clinicians to be realistic in routine practice, can usefully prompt ...
Barnes, TR, Paton, C
core +1 more source
The Importance of Audit Firm Characteristics and the Drivers of Auditor Change in UK Listed Companies [PDF]
, 1995 This paper explores the importance of audit firm characteristics and the factors motivating auditor change based on questionnaire responses from 210 listed UK companies (a response rate of 70%).
Beattie V. A. +24 more
core +1 more source
Auditor changes and tendering: UK interview evidence [PDF]
, 1998 Competitive pressures in the audit market have led to aggressive fee renegotiation and tendering by companies. This paper reviews microeconomic tender theory and finds it to be of limited value in the audit context.
Beattie, V., Fearnley, S.
core +1 more source
THE ASSESSING CRITERIA OF AUDIT QUALITY IN ORGANIZATIONS
Research on Enterprise in Modern Economy Theory and Practice, 2016 Auditing is the antidote to the crisis of confidence to the other side. Requires activation of impartial, independent sides to ensure a higher degree of objectification assessment processes, including the conduct of their risks. The purpose of the audit
Krystyna Lisiecka +1 more
doaj +1 more source
Audit partner rotation, and its impact on audit quality: Evidence from India
Cogent Economics & Finance, 2021 Using multiple indicators of audit quality, the study examines the impact of audit partner rotation on audit quality in India based on 1,694 firm years for the period of 2011–2017 when the institutional set up for audit partner rotation was voluntary ...
Partha Mohapatra +3 more
doaj +1 more source
Data quality predicts care quality: findings from a national clinical audit [PDF]
, 2020 Background: Missing clinical outcome data are a common occurrence in longitudinal studies. Data quality in clinical audit is a particular cause for concern. The relationship between departmental levels of missing clinical outcome data and care quality is
Bechman, Katie +6 more
core +1 more source
Dinamika Tim Audit Dan Kualitas Audit
Jurnal Manajemen Teori dan Terapan, 2016 Audit quality is an important outcome of the work performed by audit team. Works of audit firm generally performed by team and teamwork performance will lead to a good audit quality. Good audit quality, in turn, will result in good audit report.
Yefta Andi Kus Nugroho +1 more
doaj +1 more source
A catalogue quality audit tool [PDF]
, 2002 The current need for performance measurement and quality targets for services to users requires suitable performance indicators for libraries to use.
Chapman, Ann, Massey, Owen
core +2 more sources