Developing a Framework for Audit Quality Management in Audit Firms

• Autorzy: Darius Vaicekauskas , Jonas Mackeyičius

Warianty tytułu

Ramy zarządzania jakością audytu w firmach audytorskich

• Języki publikacji: EN

Abstrakty

EN

Over the last few decades audit quality has been investigated by many scholars, although it still hasn't been properly conceptualized and lacks one common definition. This may be explained by the constant shifting of audit theory and practice, and the complexity of the audit service. The objective of the paper is to investigate the existing definitions of audit quality, identify its main elements and provide a framework for audit quality management in audit firms. The main contribution of the paper is a deyeloped framework for audit quality management, covering both main stakeholders of auditing triangular relationships: third-party users, as well as audit clients. Due to a slump in audit prices, complex competition and a high degree of homogeneity, the authors of the paper focus not only on external users' perceptions, as the existing large body of literature does, but also stress audit clients' need for satisfaction in the comprehensive framework. The framework covers various audit firms and audit engagement team factors affecting audit quality and leading to quality audit outputs: an accurate and reliable auditor report and a value adding management letter. Based on the framework presented, recommendations for future audit quality research are provided. (original abstract)

W ostatnich kilku dekadach jakość audytu stanowiła temat zainteresowań wielu badaczy, choć jeszcze nie jest ona jednoznacznie rozumiana; nie ma też jednej wspólnej definicji tego pojęcia. Stan ten może być wyjaśniony stałą ewolucją teorii i praktyki audytu oraz złożonością usług audytorskich. Celem artykułu jest analiza istniejących definicji jakości kontroli, określenie głównych elementów jakości i opracowanie ram dla zarządzania jakością audytu w firmach audytorskich. Najważniejszym wkładem autorów artykułu do dotychczasowej wiedzy w zakresie podjętej problematyki jest opracowanie ramowej koncepcji zarządzania jakością audytu, obejmującej zarówno głównych interesariuszy trójstronnych relacji audytorskich: użytkowników, stron trzecich, jak i klientów audytu. Ze względu na spadek cen audytu, złożoną konkurencję i wysoki stopień jednorodności, autorzy skupili się nie tylko na użytkownikach zewnętrznych, jak to jest czynione w obszernej literaturze przedmiotu, ale również na podkreśleniu potrzeb klientów firm audytorskich. Ramowa koncepcja obejmuje różne firmy audytorskie oraz czynniki wpływające na jakość badania sprawozdań finansowych i prowadzące do uzyskania odpowiedniej jakości rezultatów audytu: dokładnego i wiarygodnego raportu biegłego rewidenta i dodającej wartość opinii biegłego rewidenta. Na podstawie przedstawionych ram w artykule sformułowano rekomendacje dla przyszłych badań jakości audytu. (abstrakt oryginalny)

Słowa kluczowe

EN

Auditing firms; Audit; Quality research

PL

Przedsiębiorstwo audytorskie; Audyt; Badanie jakości

• Czasopismo: Zeszyty Teoretyczne Rachunkowości
• Rocznik: 2014
• Tom: 75
• Numer: nr 131
• Strony: 171--193

Twórcy

autor

Darius Vaicekauskas

• Vilnius University, Lithuania

autor

Jonas Mackeyičius

• Vilnius University, Lithuania

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