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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| Hlavní autor: | |
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| Korporace: | |
| Médium: | E-kniha |
| Jazyk: | angličtina |
| Vydáno: |
Singapore :
Springer,
2019
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| Edice: | Accounting, finance, sustainability, governance & fraud: theory and application
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| Žánr/forma: | příručky elektronické knihy |
| ISBN: | 978-981-13-0526-9 978-981-13-0525-2 9789811305252 |
| Témata: | |
| On-line přístup: | Plný text |
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Obsah:
- 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