Differences and Similarities of TQM and AC-QD-Model

Gaby Hahne ()
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Gaby Hahne: HAHNE Revisions- und Treuhand GmbH

No 100975, Proceedings of International Academic Conferences from International Institute of Social and Economic Sciences

Abstract: Particularly through the financial- and economic crisis, a frequent discussion about the public task of an auditor and their audit quality arises. A productive discussion of audit quality requires a common understanding of audit quality, which can be obtained only with difficulty, given the complexity. To date, neither a no consensus on a definition nor a general approach could be developed which can depict this complex structure comprehensively. Therefor the author examines the Total Quality Management system, short TQM, according to its effectiveness in small- and medium sized auditing companies. But as the profession of auditors is a very specific one and in order to fulfill all the expectations of the different receivers of audit services, all legal and professional requirements as well as one?s own expectations, a model for audit quality has to be developed, that is very broad. For this reason, the author developed a ?new model of quality development of auditing companies?, named the AuditCompanies?QualityDevelopment-Model (AC-QD-Model). In order to examine the differences between TQM and the author?s model and to show the distinction between it, both quality models will be compared in this paper. At the end, a detail recommendation for the usage of the quality models can be given and outlined.

Keywords: audit quality; TQM; AC-QD-Model (search for similar items in EconPapers)
Pages: 1 page
Date: 2014-05
New Economics Papers: this item is included in nep-acc
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Published in Proceedings of the Proceedings of the 9th International Academic Conference, Istanbul, May 2014, pages 456-456

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Persistent link: https://EconPapers.repec.org/RePEc:sek:iacpro:0100975

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