Selecting an auditor for Bradco using indicators of audit quality

Denise Dickins, Anna J. Johnson-Snyder and John T. Reisch

Journal of Accounting Education, 2018, vol. 45, issue C, 32-44

Abstract: In this activity, you are introduced to the auditor selection process and how indicators of an auditor’s audit quality may influence that process. You will gain an understanding of factors that can affect audit quality and apply that knowledge in a decision-making task – selecting an auditor for Bradco. The CAQ, PCAOB, IAASB, and other entities classify indicators according to how they impact audit quality. By completing the activity, you will learn to delineate how certain inputs (e.g., auditor training) may influence how an audit is conducted and certain outputs (e.g., PCAOB inspection findings) may measure or indicate whether an audit was conducted with an appropriate level of quality. The activity also demonstrates how indicators of audit quality may be used by audit committee members and company management to evaluate and select an auditor.

Keywords: Audit quality; Audit inputs; Audit outputs; Auditor selection (search for similar items in EconPapers)
Date: 2018
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Persistent link: https://EconPapers.repec.org/RePEc:eee:joaced:v:45:y:2018:i:c:p:32-44

DOI: 10.1016/j.jaccedu.2018.07.001

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