QUALITÄTSSICHERUNG IN DER WIRTSCHAFTSPRÜFUNG - EIN SYSTEM MIT STÄNDIGEM REFORMBEDARF?

Markus Hafele () and Brigitte Mayer
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Markus Hafele: Hochschule Pforzheim University, Federal Republic of Germany
Brigitte Mayer: Hochschule Pforzheim University, Federal Republic of Germany

Interdisciplinary Management Research, 2015, vol. 11, 781-796

Abstract: Quality control and quality assurance gets more and more important against the background for regeneration of the financial market crisis. According to International Standard on Quality Control 1 (ISQC 1) audit firms “should establish a system of quality control designed to provide it with reasonable assurance that the firm and its personnel comply with professional standards and applicable regulatory and legal requirements, and that reports issued by the firm or engagement partners are appropriate in the circumstances.”

Keywords: quality control; quality assurance; Peer Review; Public Company Accounting Oversight Board (PCAOB) (search for similar items in EconPapers)
JEL-codes: L8 L80 L86 (search for similar items in EconPapers)
Date: 2015
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