Audit Quality is popular PDF and ePub book, written by Jonas Tritschler in 2013-10-31, it is a fantastic choice for those who relish reading online the Business & Economics genre. Let's immerse ourselves in this engaging Business & Economics book by exploring the summary and details provided below. Remember, Audit Quality can be Read Online from any device for your convenience.
Audit Quality Book PDF Summary
Arising from the author’s experience as a practicing CPA, this book is quite different from other research in this field, as it confronts the subject of audit quality from a pragmatic perspective. The first goal of Jonas Tritschler is to develop an audit quality metric on national audit firm level. Financial reporting errors, as detected by the German enforcement institutions during examinations, which subsequently are published in the German Federal Gazette by the involved companies, are the data basis for this measurement. Using the developed audit quality metric, the second goal of this study is to analyze audit quality differences of selected audit firms by comparing their deployed audit input factors such as employee’s competence (ratio of certified professionals to total audit staff), experience of employees (average tenure of employees in years) and client-specific experience (client fluctuation rate). Results indicate a correlation between audit quality according to the developed metric and the operationalized audit input factors mentioned above.
Detail Book of Audit Quality PDF
- Author : Jonas Tritschler
- Release : 31 October 2013
- Publisher : Springer Science & Business Media
- ISBN : 9783658041748
- Genre : Business & Economics
- Total Page : 251 pages
- Language : English
- PDF File Size : 13,7 Mb
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