The measurement of audit quality in the Netherlands: a practical note

Several committees, institutions, and practitioners are currently working on defining appropriate, and reliable Audit Quality Indicators (AQIs). The experiences the Foundation for Auditing Research (FAR) made with collecting audit quality data may inform the search for appropriate and reliable AQIs. In this paper I discuss different types of audit (quality) measures and their availability in the Netherlands. Furthermore, I discuss the (potential) information value, limitations, and recommendations for a wide range of audit quality measures and sources.

Verfasser: Bosman, Tjibbe
Dokumenttyp: Artikel
Erscheinungsdatum: 2021
Verlag/Hrsg.: Amsterdam University Press
Schlagwörter: Audit Quality data / Audit Quality Indicators
Sprache: unknown
Permalink: https://search.fid-benelux.de/Record/base-29218567
Datenquelle: BASE; Originalkatalog
Powered By: BASE
Link(s) : https://doi.org/10.5117/mab.95.56820