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Engagement Quality Reviews: A Comparison of Audit Firm Practices
AUDITING: A Journal of Practice & Theory, 2007Engagement quality (concurring partner) review is an important part of the audit review process. It is one quality control mechanism used by public accounting firms to monitor the quality of audit engagements. The engagement quality reviewer serves as an evaluator of the performance of the engagement partner and engagement team.
Epps, Kathryn K. +1 more
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A Quality Assurance Review for the Internal Audit Function
Managerial Auditing Journal, 1990For a number of years external auditors have advocated the extension of a peer review system to include internal auditing departments in order to improve the quality of an audit. A study is provided which explores how one company, a Fortune 500 manufacturing firm, implemented a quality assurance review programme and how the Institute of Internal ...
Cooper, William D. +2 more
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AUDIT QUALITY ASSURANCE IMPLEMENTING QA REVIEWS IN IT AUDITS
Quality assurance (QA) reviews are a critical component of IT audits, ensuring adherence toaudit frameworks, regulatory standards, and best practices. Effective QA reviews bolster auditquality by verifying that audit papers are complete, accurate, and aligned with theorganization’s standards and objectives.openaire +1 more source
Audit market concentration and audit quality: A review of literature
South Asian Journal of Marketing & Management Research, 2023J.P Otakefe, Egware Nelson, Gabriel Audu
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PCAOB gets tough with new audit quality review standard
Journal of Corporate Accounting & Finance, 2010AbstractThe author discusses the requirements of the recently proposed Public Company Accounting Oversight Board (PCAOB) auditing standard (AS 7) requiring the review and approval of a second audit partner of each audit. The PCAOB intended to get tough—the standard is designed to be rigorous. Unfortunately, the additional costs of implementing it might
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Measuring Audit Quality:, Review Studies
مجلة المعرفة, 2019Marai A. D. Abdalla +1 more
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Radiographer Competency - Peer Review Modality Image Quality Audit
Journal of Medical Imaging and Radiation Sciences, 2022SM Ng +7 more
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REVIEW ARTICLE ON QUALITY AUDIT IN PHARMACEUTICAL ANALYSIS
Quality audit is a key management tool for monitoring the suitability of a company’s quality management system and in driving continuous improvement leading to Good manufacturing practice compliance and inspection readiness. Conducting internal audits and external audits of suppliers and outsourcing operations are key elements of a good quality system.openaire +1 more source
Time to add screening for financial hardship as a quality measure?
Ca-A Cancer Journal for Clinicians, 2021Cathy J Bradley +2 more
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