External auditing and quality

This book focuses on factors impacting audit quality, and solutions to these problems. In addition to elaborating on legislation in the European Union and United States, the book also provides a thorough outlook of Turkish audit market from the point of view of auditing firms and their clients. Many...

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Bibliographic Details
Main Author: Kesimli, İffet Görkey (Author)
Corporate Authors: ProQuest Ebook Central (online služba) (Distributor)
Format: eBook
Published: Singapore : Springer, 2019
Series:Accounting, finance, sustainability, governance & fraud: theory and application
elektronické knihy
Online Access:Full-text
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Table of Contents:
  • 1 External Audit from Quality Perspective
  • 1.1 Audit Types and Importance of It
  • 1.2 Developments in External Auditing
  • 2 External Audit in USA, European Union, and Turkey
  • 2.1 Auditing Firms in USA and European Union
  • 2.2 Auditing Firms in Turkey
  • 2.3 External Audit Regulations in Turkey
  • 3 External Audit from Process and Quality Perspective
  • 3.1 The Impact of Audit Process on Audit Quality
  • 3.2 Basic Determinants of Audit Quality
  • 4 Survey on Assessment of External Audit Quality in Turkey
  • 4.1 Constraints
  • 4.2 Methodology
  • Appendix A: Auditing Firms Performing in Turkey (2014)
  • Appendix B: Sarbanes-Oxley Act Frame Plan
  • Appendix C: Independent Audit By-Law
  • Appendix D: International Standard on Quality Control 1