Poszukiwanie czynników wpływających na jakość audytu i kontroli – wzory postępowań podnoszące jakość audytu

• Authors: Tomasz Frątczak

Title variants

EN

Looking for Factors that Influence Audit Quality – Patterns of Behaviours that Improve Audit Quality

• Languages of publication: PL

Abstracts

EN

Audit statements of audit institutions and reports of consulting companies provide a multidimensional picture of the quality of tasks performed by the auditees. Both the persons responsible for the functioning of public sector entities, and the stakeholders of public companies would like the picture presented by auditors to be of the best quality possible, to depict the reality as it is, and to provide constructive conclusions. These are the expectations, but the practice may differ, which has been frequently proven in the literature on the subject. It seems worthwhile then taking a look at the quality of audits, the factors that influence the quality of work of those who audit the work done by others, which institutions support audit quality management systems, etc. These issues have been discussed in this article that was developed on the basis of the review of the most prestigious magazines and widely quoted articles dedicated to management, business and finance.

Keywords

EN

audit quality; auditors; quality management system; patterns of conduct; norms of conduct; audit risks

• Publisher: Najwyższa Izba Kontroli
• Journal: Kontrola Państwowa
• Year: 2016
• Volume: 61
• Issue: 1 (366)
• Pages: 68-82

Dates

published

2016-02

Contributors

author

Tomasz Frątczak

• Najwyższa Izba Kontroli

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Identifiers

ISSN

0452-5027