The Quality of Audit Services and the Estimation of the Disciplinary Measures Impact

Evgeny M. Gutzait (), Anton Maryasin () and Igor' Yakovlev
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Evgeny M. Gutzait: Financial Research Institute, Moscow, Russia

Finansovyj žhurnal — Financial Journal, 2016, issue 1, 89-100

Abstract: The article develops an approach to the concept of the quality of audit services as a transition from the quality of the consumer (user) to the quality of services producer. The authors provide an estimation of influence of the disciplinary measures used in the audit on the basis of the expert estimation method. In addition, other capabilities of this method when solving audit problems are discussed in the article.

Keywords: auditing services; quality; quality criteria; disciplinary measures (DM); method of expert estimations (MEE); professional judgement (search for similar items in EconPapers)
JEL-codes: M42 (search for similar items in EconPapers)
Date: 2016
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Persistent link: https://EconPapers.repec.org/RePEc:fru:finjrn:160109:p:89-100

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