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

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发表于 2025-3-21 17:55:07 | 显示全部楼层 |阅读模式
期刊全称Audit Quality
期刊简称Association between
影响因子2023Jonas Tritschler
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发行地址Study in the field of economic sciences.Includes supplementary material:
图书封面Titlebook: Audit Quality; Association between  Jonas Tritschler Book 2014 Springer Fachmedien Wiesbaden 2014 Accounting Errors.Audit Quality.Audit fai
影响因子Arising from the author’s experience as a practicing CPA, this book is quite different from other research in this field, as it confronts the subject of audit quality from a pragmatic perspective. The first goal of Jonas Tritschler is to develop an audit quality metric on national audit firm level. Financial reporting errors, as detected by the German enforcement institutions during examinations, which subsequently are published in the German Federal Gazette by the involved companies, are the data basis for this measurement. Using the developed audit quality metric, the second goal of this study is to analyze audit quality differences of selected audit firms by comparing their deployed audit input factors such as employee’s competence (ratio of certified professionals to total audit staff), experience of employees (average tenure of employees in years) and client-specific experience (client fluctuation rate). Results indicate a correlation between audit quality according to the developed metric and the operationalized audit input factors mentioned above.
Pindex Book 2014
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发表于 2025-3-21 22:20:38 | 显示全部楼层
Book 2014of audit quality from a pragmatic perspective. The first goal of Jonas Tritschler is to develop an audit quality metric on national audit firm level. Financial reporting errors, as detected by the German enforcement institutions during examinations, which subsequently are published in the German Fed
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发表于 2025-3-22 10:42:06 | 显示全部楼层
On the Essential Dimension of ,-Groups the opportunity. Such opportunities are given in situations of asymmetric information. Having less information than the agent, the principal cannot ensure that the agent is always acting in the principals’ best interests.
发表于 2025-3-22 15:17:33 | 显示全部楼层
Literature Review and Current Issues, the opportunity. Such opportunities are given in situations of asymmetric information. Having less information than the agent, the principal cannot ensure that the agent is always acting in the principals’ best interests.
发表于 2025-3-22 17:39:31 | 显示全部楼层
Book 2014o of certified professionals to total audit staff), experience of employees (average tenure of employees in years) and client-specific experience (client fluctuation rate). Results indicate a correlation between audit quality according to the developed metric and the operationalized audit input factors mentioned above.
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发表于 2025-3-23 02:28:54 | 显示全部楼层
https://doi.org/10.1007/978-1-4613-0249-0 production process utilizes inputs (such as labor and technology) to obtain audit evidence in order to form the audit opinion. The output of the audit service is a certain level of assurance over the audited financial statements.
发表于 2025-3-23 06:23:59 | 显示全部楼层
Reporting Errors and Audit Firm Characteristics, production process utilizes inputs (such as labor and technology) to obtain audit evidence in order to form the audit opinion. The output of the audit service is a certain level of assurance over the audited financial statements.
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