haku: @author Miller, J. / yhteensä: 25
viite: 10 / 25
| Tekijä: | Aldhizer, J. III Miller, J. Moraglio, J. |
| Otsikko: | Common attributes of quality audits |
| Lehti: | Journal of Accountancy
1995 : JAN, p. 61-71 |
| Asiasana: | ACCOUNTING FINANCE AUDITING |
| Kieli: | eng |
| Tiivistelmä: | Federal financial assistance recipients and their auditors can use these characteristics to set goals for improving audit quality. Some audits of federal financial assistance recipients do not meet established standards, and the accounting profession and government officials want to know why. Practitioners must understand better what makes an audit substandard. The study results reported in this article establish a strong link between quality audits and 11 specific audit characteristics. |
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