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International Journal of Auditing, 2015 Corporate governance mandates and listing rules identify internal audit functions (IAF) as a central internal control mechanism. External auditors are expected to assess the quality of IAF before placing reliance on its work. We provide evidence on the effect of IAF quality and IAF contribution to external audit on audit fees. Using data from a matched
Mazlina Mat Zain +2 more
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Audit Firm Tenure, Non‐Audit Services, and Internal Assessments of Audit Quality
Journal of Accounting Research, 2015ABSTRACTWe use data from internal assessments of audit quality in a Big 4 firm to investigate the impact of audit firm tenure and auditor‐provided non‐audit services (NAS) on audit quality. We find that first‐year audits receive lower assessments of audit quality and that quality improves shortly thereafter and then declines as tenure becomes very long.
Timothy B Bell +2 more
exaly +3 more sources
Internal audit quality: a polysemous notion?
Accounting, Auditing and Accountability Journal, 2016Purpose– The purpose of this paper is to characterize how those who perform (internal auditors), mandate (audit committee (AC) members), use (AC members and external auditors) and normalize (the Institute of Internal Auditors (IIA)) internal audit work, respectively make sense of the notion of “internal audit quality” (IAQ).Design/methodology/approach–
Marion Brivot
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The role of internal audit standardization in improving the audit quality
Bulletin of the Karaganda university Economy series, 2021Object: The object of the article is to consider the issues of building an internal audit and control system based on international standards of internal audit.Methods: The research used the methods of system analysis, comparative analysis, grouping method, content analysis.Findings: As a result of the study, the relationship between the goals of the ...
D.A. Sitenko +2 more
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An international study of internal audit function quality
Accounting and Business Research, 2017We investigate organisational and environmental factors that influence firms’ incentives to develop high-quality internal audit functions (IAFs) by using a unique international sample formed by mat...
Like Jiang +2 more
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International Auditing Standards and Estimation of Auditing Services Quality
Auditor, 2017The article considers the procedure of entering into force and appliance on the territory of the Russian Federation of the international auditing standards, their full list, and auditing quality evaluation criteria in 2017.
N. Loseva, null Лосева
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1997
The standard requires in clause 4.17 that the quality system is audited thoroughly by an appropriately trained team to ensure that the requirements of the standard are being met, and that documented procedures are being observed — in short, that we are doing what we say, and have the records to prove it.
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The standard requires in clause 4.17 that the quality system is audited thoroughly by an appropriately trained team to ensure that the requirements of the standard are being met, and that documented procedures are being observed — in short, that we are doing what we say, and have the records to prove it.
openaire +1 more source
Quality Assessment in Internal Auditing
2010The purpose of designing a quality assurance program is to assist internal audit in contributing to the creation of value added, and the provision of the belief that the internal audit activity is in accordance with the Standards and Code of Ethics. If the implementation of quality assurance program shows that the internal audit activity comply with ...
Barišić, Ivana, Tušek, Boris
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