Results 251 to 260 of about 581,754 (295)

CEO Turnover and the Engagement Quality Reviewer’s Audit Effort

Journal of Accounting, Auditing & Finance, 2021
Previous literature on the engagement quality (EQ) review argues that EQ reviewers should provide more efforts into the review process when fieldwork auditors’ judgments and conclusions on the financial statements are potentially biased. Little empirical study has been done, however, partly due to the confidentiality of the detailed data on EQ ...
Yoo Chan Kim, Jongkyum Kim, Inshik Seol
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Auditing with data and analytics: External reviewers' judgments of audit quality and effort

Contemporary Accounting Research, 2023
AbstractAudit firms hesitate to take full advantage of data and analytics (D&A) audit approaches because they lack certainty about how external reviewers evaluate those approaches. We propose that external reviewers use an effort heuristic when evaluating audit quality, judging less effortful audit procedures as lower quality, which could shape how
Scott A. Emett, Steven E. Kaplan, Elaine G. Mauldin, Jeffrey S. Pickerd   +3 more
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Reduced audit quality acts: A review and organizational model

International Journal of Auditing, 2023
With increasing regulatory focus on improving audit quality, research on drivers of audit quality remains important to academics, professionals and regulators. One compelling branch of this research focuses on auditors' intentional actions that reduce audit quality, often referred to in the literature as reduced audit quality acts (RAQAs).
Troy A. Hyatt, Douglas F. Prawitt, Kyle M. Stubbs   +2 more
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A Paramedic Peer-Review Quality Assurance Audit

Prehospital and Disaster Medicine, 1991
AbstractIntroduction:A daily EMS audit was performed to assess whether a paramedic peer review audit would improve the quality of documentation and radio communications in cases transported to a single receiving facility.Methods:Prehospital EMS run sheets and run tapes were reviewed for adherence to standards developed for the county EMS system.
Robert A. Swor, Joseph J. Bocka, Ronald F. Maio   +2 more
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Review of Studies on Audit Quality

SSRN Electronic Journal, 2011
This paper reviews empirical studies over the past decades from all over the world in order to assess what researchers have done about audit quality issue and identify gaps in the literature where further research is needed. These studies are categorized into seven groups; 1) Using direct or indirect measure of audit quality 2) Studies based on source ...
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A REVIEW PHARMACEUTICAL QUALITY AUDITS

These days, auditing is an essential role in a pharmaceutical company. A quality audit aims to improve a quality system by reviewing and evaluating all or a portion of it. It's a tool for reviewing pharmaceutical programs and making sure that the protocols and payment systems meet legal and regulatory standards. A team chosen by management to carry out
Devendra S. Mahale, Apurva S. Patel, Jagruti R. Girase, Kiran P. Patil, Dr. Sunila A. Patil   +4 more
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Systems of protocol review, quality assurance, and data audit

Cancer Chemotherapy and Pharmacology, 1998
The US National Cancer Institute (NCI) is the world's largest sponsor of clinical trials in cancer treatment and biology, and it is responsible for the reliability of data generated by means of its funding. The cooperative groups supported by the NCI consist of main academic institutions and smaller affiliates of these institutions.
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Government Internal Audits: The Determinants of Quality Supervisory Review of Audit Documentation

International Journal of Public Administration, 2013
This study investigates the factors that impact the quality of government internal audit workpaper review. Numerous concerns have been expressed about the quality of government audits in recent years. The audit workpaper review helps to ensure public officials rely on accurate audit reports and recommendations.
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Audit Review and the Change of Audit Quality

Journal of Taxation and Accounting, 2021
Soo-yeol Choi, Hee Chun Roh, Jin-ha Park
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Generally Accepted Auditing Standards, Audit Planning and Engagement Quality Review

2018
Planning the audit includes establishing the overall audit strategy for the engagement and developing an audit plan, which includes, in particular, planned risk assessment procedures and planned responses to the risks of material misstatement. The auditing standards of the AICPA as well as those from the PCAOB must be strictly observed.
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