 An analysis of the demands on a sufficient audit: Professional appearance is what counts!Thomas Carrington CRITICAL PERSPECTIVES ON ACCOUNTING, 2010, vol. 21, issue 8, 669-682 Abstract: The aim of this paper is to analyze the demands on a sufficient audit. Previous research has suggested that the production of comfort is not only about producing an audit according to ‘the manual’ but that professional aspects such as the appearance of the auditor also are of importance. In practice the relationship between, and the relative importance of, process and professional aspects of an audit are however unclear. In this paper this question is probed by analyzing the demands on a sufficient audit by an actor that in its jurisdiction is an obligatory point of passage for the framing of a sufficient audit: the Swedish supervisory board of public accountants (SSBPA). The material that is investigated is the disciplinary cases published by the SSBPA. The image of a sufficient audit that materializes from this investigation is of an audit that meets the demands of professional appearance. Keywords: Auditing; Professionalism; Auditor disciplinary cases; Professional appearance; Audit process; Audit quality; Public oversight (search for similar items in EconPapers) Downloads: (external link) Related works: Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text Persistent link: https://EconPapers.repec.org/RePEc:eee:crpeac:v:21:y:2010:i:8:p:669-682 DOI: 10.1016/j.cpa.2010.03.004 Access Statistics for this article CRITICAL PERSPECTIVES ON ACCOUNTING is currently edited by Marcia Annisette, Christine Cooper and Yves Gendron More articles in CRITICAL PERSPECTIVES ON ACCOUNTING from Elsevier |
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