Enhancing the Effectiveness of Independent Auditing: Quality and Quality Control in Auditing Services – U.S. Regulations

Sadiye Oktay
Additional contact information
Sadiye Oktay: Yıldız Technical University

Journal of Finance Letters (Maliye ve Finans Yazıları), 2013, vol. 28, issue 100, 42-94

Abstract: Due to the rapid developments in information technologies, the interest on financial statements has gained an international aspect beyond the national boundries. Especially, globalization of financial markets and institutions has accelerated the need for reliable, information about financial situations of firms and has made auditing an extremely important issue for the world economy. Obtaining the expected benefit from auditing depends on the quality level of the services provided. The audit quality also requires quality control. Quality control in auditing is a very important issue for audit firms. Therefore, the purpose of this study is to explain the importance of audit quality and quality control in increasing the effectiveness of auditing, to examine the current regulations on this subject in United States and to enable making suggestions for Turkey.

Keywords: Auditing; audit firm; audit quality; quality control (search for similar items in EconPapers)
Date: 2013
References: Add references at CitEc
Citations:

Downloads: (external link)
https://dergipark.org.tr/tr/download/article-file/150699 (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:acc:malfin:v:28:y:2013:i:100:p:42-94

Access Statistics for this article

Journal of Finance Letters (Maliye ve Finans Yazıları) is currently edited by Süleyman Kale

More articles in Journal of Finance Letters (Maliye ve Finans Yazıları) from Maliye ve Finans Yazıları Yayıncılık Ltd. Şti.
Bibliographic data for series maintained by Süleyman Kale ().