Object

Title: Audit quality interpretation and one of the possible measurement models

Title in english:

Research Papers of Wrocław University of Economics

Creator:

Szirmai, Madarsiné Andrea ; Siklósi, Ágnes ; Török, Martina Zsófia

Description:

Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu = Research Papers of Wrocław University of Economics; 2018; Nr 515; s. 166-173

Abstrakt:

As a key issue, we deal with the relationship between audit quality and business. The economic crisis and the increased audit threshold have reduced the scope of firms obligated to audit. From the available data, it can be seen that although the number of firms fall under statutory audit decreased, the number of audit companies declined only marginally, resulting in a strong price competition, which led to the issue of audit quality coming to the fore. Based on the results of the systematic research carried out, an audit quality interpretation and measurement model can be established. The model examines the audit quality in five themes and three dimensions, which provides a full measure of quality. The five themes allow us to interpret six types of service quality gap. Using this model we can identify areas in need of improvement, helping to provide a more efficient and effective audit and, consequently, a higher customer satisfaction

Publisher:

Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu

Place of publication:

Wrocław

Date:

2018

Resource Type:

artykuł

Resource Identifier:

oai:dbc.wroc.pl:48430

Language:

eng

Relation:

Global Challenges of Management Control and Reporting ; Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu = Research Papers of Wrocław University of Economics; 2018; Nr 515

Rights:

Pewne prawa zastrzeżone na rzecz Autorów i Wydawcy

Access Rights:

Dla wszystkich zgodnie z licencją

License:

CC BY-NC-ND 3.0 PL

Location:

Uniwersytet Ekonomiczny we Wrocławiu

Object collections:

Last modified:

Jun 11, 2022

In our library since:

Oct 9, 2018

Number of object content hits:

321

Number of object content views in PDF format

305

All available object's versions:

https://www.dbc.wroc.pl/publication/76707

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