Audit Quality Indicators: Audit Practice Meets Audit Research

被引：7
|
作者：
Martin, Roger D. [1 ]
机构：
[1] Univ Virginia, Charlottesville, VA 22903 USA
来源：
CURRENT ISSUES IN AUDITING | 2013年 / 7卷 / 02期
关键词：
audit quality; audit quality indicators; audit practice; audit regulation;
D O I：
10.2308/ciia-50581
中图分类号：
F8 [财政、金融];
学科分类号：
0202 ;
摘要：
Regulators, audit firms, and academic researchers are exploring issues related to Audit Quality Indicators (AQIs), including how to optimize their use and how to anticipate the consequences of measuring, reporting, and monitoring AQIs on a routine basis. This article describes the main topics addressed by a panel discussion and participant breakout group discussions at a 2012 symposium hosted by the Center for Audit Quality. Topics include how AQIs could be useful to audit stakeholders, what we know from practice about the current state of AQIs, and how academic research might inform the development and use of AQIs by stakeholders.
引用
收藏
页码：A17 / A23
页数：7
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