International standards on auditing
Subtitle: an institutional driver for audit quality : empirical research within the financial sector on indices of compliance using auditor reporting characteristics
By: Dries Schockaert
Publisher: Die Keure
Published: 2019
Place of publication: Brugge
Language: eng
Number of pages: 348
ISBN-13: 9782874035463
Description: This book reflects the scientific work which is based on Dries? passion for the ISAs. It provides answers to questions, including:00- Are ISAs optimal auditing standards from a theoretical audit quality perspective?0- What is the advantage of principles-based over rules-based standards, and in what respect may such standards contribute to audit quality?0- In what way is the potential impact of auditing standards on audit quality contingent on the applicable institutional context?0- In what way is the legitimacy of auditing standardsetters under pressure?0- What may be the influence on standard-setting and regulation in general of a desire amongst policymakers for zero-tolerance in terms of residual risk?0- How does a researcher define and measure audit quality from a scientific perspective?0- In what respect is ?compliance? different from ?quality??