- Tytuł:
- Audit quality interpretation and one of the possible measurement models
- Autorzy:
-
Szirmai, Andrea Madarasiné
Siklósi, Ágnes
Török, Martina Zsófia - Powiązania:
- https://bibliotekanauki.pl/articles/581774.pdf
- Data publikacji:
- 2018
- Wydawca:
- Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu
- Tematy:
-
audit
quality measurement - Opis:
- 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.
- Źródło:
-
Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu; 2018, 515; 166-176
1899-3192 - Pojawia się w:
- Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu
- Dostawca treści:
- Biblioteka Nauki
Artykuł