THE ASSESSING CRITERIA OF AUDIT QUALITY IN ORGANIZATIONS
Abstract
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 is to ensure, by providing evidence that the organization has a „make it before the error”. Besides, it has set up to improve the management system mechanism for the organization to be more reliable.
The paper presents the criteria determining the quality of the quality and financial auditing systems. The author argues that the criteria for assessing the audit quality are the same for all types of audits, regardless of the type, area and scope of the audit. In her opinion the criteria for assessing the quality of the system audit quality and financial audit are the same. The problem is that the interpretation of the situational context and audited matter.
Keywords:
audit, audit quality, risk audit, audit quality criteriaDetails
- Issue
- Vol. 2 No. 17 (2016)
- Section
- Research article
- Published
- 2016-06-30
- DOI:
- https://doi.org/10.19253/reme.2016.02.003
- Licencja:
-
This work is licensed under a Creative Commons Attribution 4.0 International License.
This is an Open Access journal, all articles are distributed under the terms of the Creative Commons (CC BY 4.0) License (http://creativecommons.org/licenses/by-nc-sa/4.0/). You must give appropriate credit, provide a link to the license, and indicate if changes were made. You may do so in any reasonable manner, but not in any way that suggests the licensor endorses you or your use. No additional restrictions — You may not apply legal terms or technological measures that legally restrict others from doing anything the license permits.
