search query: @author Sutton, S. G. / total: 3
reference: 2 / 3
| Author: | Sutton, S. G. |
| Title: | Toward an understanding of the factors affecting the quality of the audit process. |
| Journal: | Decision Sciences
1993 : JAN/FEB, VOL. 24:1, p. 88-105 |
| Index terms: | AUDITING QUALITY CONTROL SERVICE MANAGEMENT |
| Language: | eng |
| Abstract: | The accounting profession has faced increasing pressure from external parties to monitor and improve the quality of the audit process. Similar to other service oriented industries, the accounting profession's ability to meet these pressures has been hampered by the lack of an objective means by which to evaluate process quality. Groups of experienced auditors from two international accounting firms were used in this research to develop and validate a set of key factors influencing the quality of the audit process and evaluating audit quality. |
SCIMA