Titlebook: Audit Quality; Association between Jonas Tritschler Book 2014 Springer Fachmedien Wiesbaden 2014 Accounting Errors.Audit Quality.Audit fai

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Introduction,arkets. As a consequence of the rising number of accounting scandals of famous global players such as Enron, Worldcom and Parmalat, the credibility of top managers and auditors had been questioned. Surprisingly all firms mentioned above had received an unqualified opinion by their auditors until the

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Reporting Errors and Audit Firm Characteristics,between the inputs and outputs of a production process. Inputs specify the amount of resources necessary to produce a given level of output. The audit production process utilizes inputs (such as labor and technology) to obtain audit evidence in order to form the audit opinion. The output of the audi

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Frobenius Modules and Galois GroupsAccording to ISA 200.11 the overall objectives of the auditor in conducting an audit of financial statements are twofold:

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Audit Quality Measure Based on Reporting Errors,According to ISA 200.11 the overall objectives of the auditor in conducting an audit of financial statements are twofold:

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Summary and Conclusions,This chapter presents a summary of this study and conclusions on the empirical results. It also concludes on contributions and impacts to the research field of audit quality. In the end, it critically discusses the limitations of this study.

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https://doi.org/10.1007/978-3-658-04174-8Accounting Errors; Audit Quality; Audit failures; Audit input factors; Audit production; Enforcement

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978-3-658-04173-1Springer Fachmedien Wiesbaden 2014

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