Measuring an audit quality climate among employees

JA Kritzinger, K Barac - International Journal of Auditing, 2024 - Wiley Online Library
The International Standard on Quality Management requires, among other things, that audit
firm leadership promotes a quality‐oriented culture in firms. We add a novel contribution to …

[图书][B] The practice of professional scepticism in auditing

YA Alnafisah - 2019 - search.proquest.com
During the last decade, auditors' exercise of Professional Scepticism (PS) has been
increasingly criticised by accounting regulators worldwide, such as by Financial Reporting …