haku: @indexterm AUDITING STANDARDS / yhteensä: 143
viite: 19 / 143
| Tekijä: | Frantz, P. |
| Otsikko: | Auditor's skill, auditing standards, litigation, and audit quality |
| Lehti: | British Accounting Review
1999 : JUN, VOL. 31:2, p. 151-183 |
| Asiasana: | Accounting Auditing standards Quality |
| Kieli: | eng |
| Tiivistelmä: | This paper introduces a model of the market for audit services in which auditors differ in their levels of skill, which may or may not be observable and capture differences in ability. The model captures the interplay amongst auditing standards, litigation, and auditors' levels of skill, which determines auditors' responses to auditing standards. The paper shows that the quality of audit supplied by any auditor is increasing in the auditor's level of skill regardless of whether or not auditors' levels of skill are observable. |
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