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Articles de revues sur le sujet « Quality Auditing »

Auteur : Grafiati

Publié le 7 juin 2025

Mis à jour le 2 août 2025

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1

West, Bernice. "Auditing quality." Nursing Standard 6, no. 2 (1991): 5. http://dx.doi.org/10.7748/ns.6.2.5.s72.

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Calder, Doug A. J. "Construction Quality Auditing." Journal of Management in Engineering 13, no. 6 (1997): 26–28. http://dx.doi.org/10.1061/(asce)0742-597x(1997)13:6(26).

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Mitchell, J. A. "Auditing for quality." Computer Audit Update 1993, no. 6 (1993): 4–10. http://dx.doi.org/10.1016/0960-2593(93)90015-s.

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Ziegel, Eric R., and B. Parsowith. "Fundamentals of Quality Auditing." Technometrics 38, no. 3 (1996): 298. http://dx.doi.org/10.2307/1270633.

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Crow, Andrew. "Auditing for quality purposes." Physiotherapy 91, no. 4 (2005): 261–62. http://dx.doi.org/10.1016/j.physio.2005.08.002.

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Лосева and N. Loseva. "International Auditing Standards and Estimation of Auditing Services Quality." Auditor 3, no. 1 (2017): 37–45. http://dx.doi.org/10.12737/24333.

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The article considers the procedure of entering into force and appliance on the territory of the Russian Federation of the international auditing standards, their full list, and auditing quality evaluation criteria in 2017.

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Gao, Pingyang, and Gaoqing Zhang. "Auditing Standards, Professional Judgment, and Audit Quality." Accounting Review 94, no. 6 (2019): 201–25. http://dx.doi.org/10.2308/accr-52389.

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ABSTRACT We propose a model to study how auditing standards affect audit quality. We posit that both auditors' incentives and expertise are relevant for audit effectiveness. Auditing standards are useful in mitigating the auditors' possible misalignment of interest with investors. However, auditing standards also restrict auditors' exercise of professional judgment, which, in turn, leads to compliance mentality and reduces auditors' incentives to become competent in the first place. We identify the conditions under which stricter auditing standards increase or decrease audit quality. Moreover,

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Bell, George, and Joanne Bennett. "Community placement: auditing the quality." Nursing Standard 8, no. 9 (1993): 30–33. http://dx.doi.org/10.7748/ns.8.9.30.s43.

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Singer, D. C., and R. P. Upton. "Guidelines for Laboratory Quality Auditing." Biometrics 50, no. 3 (1994): 897. http://dx.doi.org/10.2307/2532827.

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Balagué, Núria. "Auditing the library's quality system." Library Management 30, no. 4/5 (2009): 286–94. http://dx.doi.org/10.1108/01435120910957940.

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Plowright, Catherine. "Auditing quality of nursing care." Intensive and Critical Care Nursing 11, no. 6 (1995): 354–59. http://dx.doi.org/10.1016/s0964-3397(95)80470-6.

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Ridley, Jeffrey. "ISO 9000 quality systems auditing." Long Range Planning 30, no. 5 (1997): 805–6. http://dx.doi.org/10.1016/s0024-6301(97)81338-6.

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Tilbrook, David. "Auditing quality in a CMHT." Clinical Psychology Forum 1, no. 108 (1997): 17–19. http://dx.doi.org/10.53841/bpscpf.1997.1.108.17.

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Pate, Kimberly, Latasia Belin, and Jessica Layell. "Auditing to support quality improvement." Nursing Management 54, no. 8 (2023): 12–19. http://dx.doi.org/10.1097/nmg.0000000000000035.

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Zhang, Ruihan. "The Impact of Intelligent Auditing on Corporate Debt Default Risk Driven by New-Quality Productivity." Advances in Economics, Management and Political Sciences 126, no. 1 (2024): 40–45. https://doi.org/10.54254/2754-1169/2024.17816.

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The new wave of artificial intelligence (AI) technological revolution is transforming existing industry dynamics and challenging traditional auditing models. Simultaneously, the phenomenon of corporate debt defaults is becoming increasingly severe, making the digital transformation of auditing an urgent necessity. Empowering auditing with new-quality productivity can facilitate a more effective transition to intelligent auditing. This paper, from the novel perspective of new-quality productivity, analyzes the impact of intelligent auditing on corporate debt default risk. Intelligent auditing r

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Brovkina, N. D. "Development Strategy for Audit Services Quality Supervisors." Accounting. Analysis. Auditing 6, no. 5 (2019): 69–79. http://dx.doi.org/10.26794/2408-9303-2019-6-5-69-79.

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The issue of improving the financial reporting auditing process has been an important development of the financial services market for many years. The wave of claims to the quality of auditing findings has led to reform not only in the profession itself, in the form of the reworking of international auditing standards (ISA), but also to the review of the organization of state oversight and supervision of the quality of audit. Currently, the auditing supervision authorities in the Russian Federation are building their work in accordance with the agreements formed at the international level, inc

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Yousif, Zainab Jabbar, and Khawla Shehab Najem. "The Risk of Electronic Audit and its Impact on The Quality Audit." JOURNAL OF UNIVERSITY OF BABYLON for Pure and Applied Sciences 26, no. 7 (2018): 118–45. http://dx.doi.org/10.29196/jubpas.v26i7.1418.

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The auditing profession faces a challenge referred to as information technology ,Information technology has set the profession of auditing in constant challenge because it has made the world an open - limited system through communication technology . The importance of this research stems from the need to identify the nature of the risks of electronic auditing after turned from manual checking to electronic auditing due to developments in technologies in all sectors. The risk of electronic auditing the risk of information technology infrastructure and the risks of applications and other r

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Pham, Huy Hung, Thi Hong Lam Nguyen, Van Anh Doan, and Manh Tuong Tran. "Audit Quality of Financial Statements of Commercial Banks, Whether or not There is a Difference in Audit Quality Provided by Big4 and Non-Big4 Audit Firms." International Journal of Economics and Financial Issues 15, no. 1 (2024): 159–81. https://doi.org/10.32479/ijefi.17541.

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This study is conducted for the purpose of investigating the influence of factors on the audit quality of financial statements of Vietnamese commercial banks. Also consider whether or not there is a difference in the quality of audits provided by Big4 and Non-Big4 auditing firms from the perspective of independent auditors. Data was collected from 226 respondents working in 20 independent auditing firms in Vietnam (4 Big4 auditing firms and 16 Non-Big4 auditing firms), holding positions such as audit firm managers, audit team leaders and auditors, who are directly involved in the audit. Sampli

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Массарыгина and V. Massarygina. "Questions of Quality Control in Audit Activity." Auditor 1, no. 9 (2015): 23–27. http://dx.doi.org/10.12737/13228.

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ساعد بخوش, حسينة, and محمد بوطلاعة. "The Role of Internal Audit Quality in Reducing Creative Accounting Practices in Light of International Auditing Standards." Finance and Business Economies Review 5, no. 3 (2021): 251–69. http://dx.doi.org/10.58205/fber.v5i3.1103.

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The study aimed to identify the impact of the quality of internal auditing in limiting creative accounting practices in light of international internal auditing standards from the point of view of practitioners of the profession of auditing and accounting in Algeria, and to achieve the objectives of the study, a questionnaire was designed based on similar previous literature. The study found that there is a positive and significant statistical impact of the quality of auditing in reducing creative accounting practices, and the quality of internal auditing in the absence of internal auditing st

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Ha, Thi Phuong Dung, and Manh Dung Tran. "THE IMPACT OF AUDIT FEES ON THE QUALITY OF AUDIT SERVICES OF PUBLIC INTEREST ENTITIES IN VIETNAM." Financial and credit activity problems of theory and practice 2, no. 61 (2025): 168–79. https://doi.org/10.55643/fcaptp.2.61.2025.4615.

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This study was conducted to assess the impact of audit fees on the quality of auditing services for public interest entities in Vietnam. Data was collected from 25 auditing firms accepted to audit public interest entities in Vietnam, with sufficient survey data for the period 2016-2023. The quantitative results showed that there are 4 main factors that affect the quality of audit services in descending order: reputation/prestige of the auditing firm, qualification of auditors, audit service fees, and size of the auditing firm. Based on these results, the authors propose some recommendations to

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Zhong, Yu. "Audit Quality and Financial Reporting Quality: Evidence from China." Advances in Economics and Management Research 12, no. 1 (2024): 557. https://doi.org/10.56028/aemr.12.1.557.2024.

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The implementation of effective auditing procedures facilitates the production of superior financial reports. This study examines the impact of high-quality audits on the quality of financial reports, employing data from public sources and Chinese company databases during the period from 2000 to 2022. The implementation of effective auditing procedures facilitates the production of superior financial reports, particularly when such information is utilized in the business decision-making. The quality of audits is a significant determinant of the reliability of financial reporting. When auditors

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Behzadian, Fatah, and Naser Izadi Nia. "An Investigation of Expectation Gap between Independent Auditors and Users from Auditing Services Related to the Quality of Auditing Services Based on Their Role and Professional Features." Asian Journal of Accounting Research 2, no. 2 (2017): 36–47. http://dx.doi.org/10.1108/ajar-2017-02-02-b005.

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In this research, using an analytical framework on factors affecting the quality of auditing services, we consider factors that affect an expectations gap in providers and users of auditing services related to factors affecting auditing quality. Effective factors studied in this regard are professional features, including the professional role of individuals in the auditing process (auditors against preparers of financial statements), professional experience of individuals, professional rating and size of auditing firms. The first statistical society consists of certified public accountants (C

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MOSKAL, Nataliia, Zvenyslava BANDURA, and Yaroslava KRIL. "Contemporary aspects of quality management in audit services." Economics. Finances. Law 10, no. - (2023): 24–28. http://dx.doi.org/10.37634/efp.2023.10.5.

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Introduction. New International Standard on Quality Management have brought significant changes to the approach to quality management in auditing activities. According to ISQM 1, auditing entities were required to develop and implement quality management systems before the standards came into effect and conduct an assessment of the effectiveness of these systems within one year of implementation. The purpose of the paper is to contribute to the development of scientific understanding and practical application of quality management in the auditing sphere to ensure the quality, reliability, and

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Массарыгина and V. Massarygina. "Questions of External Quality Control in the Audit Activities." Auditor 2, no. 1 (2016): 13–21. http://dx.doi.org/10.12737/17576.

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Young, K. C., S. King, S. Meeson, M. L. Ramsdale, J. Cooke, and M. G. Wallis. "Auditing the Image Quality of Mammograms." Radiation Protection Dosimetry 90, no. 1 (2000): 279–82. http://dx.doi.org/10.1093/oxfordjournals.rpd.a033138.

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Feasey, Sue. "Quality counts: auditing day-surgery services." Journal of Child Health Care 4, no. 2 (2000): 73–77. http://dx.doi.org/10.1177/136749350000400206.

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Pichert, James W. "Auditing a Quality Assurance Audit Plan." Diabetes Educator 14, no. 6 (1988): 481. http://dx.doi.org/10.1177/014572178801400601.

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Khorunzhak, Nadiya, Iryna Belova, Olha Zavytii, Viktor Tomchuk, and Viktoriia Fabiianska. "Quality control of auditing: Ukrainian prospects." Independent Journal of Management & Production 11, no. 8 (2020): 712. http://dx.doi.org/10.14807/ijmp.v11i8.1229.

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The authors conducted a study of the current audit quality control system in Ukraine to develop proposals according to the main areas of its development and improvement based on the positive foreign experience and criteria determined by users of audit services. The information base of the empirical study was the data from the reports of the Audit Chamber of Ukraine on the activities of audit companies and their statistical indicators. The results of the study, analytical findings and recommendations for practice and research prospects are presented in the article. The provisions of the current

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Tang, S. L., Raymond T. M. Aoieong, and Candy S. L. Tsui. "Quality Culture Auditing for Engineering Consultants." Journal of Management in Engineering 25, no. 4 (2009): 204–13. http://dx.doi.org/10.1061/(asce)0742-597x(2009)25:4(204).

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BACHAR, JOSEPH. "Auditing quality, signaling, and underwriting contracts." Contemporary Accounting Research 6, no. 1 (1989): 216–41. http://dx.doi.org/10.1111/j.1911-3846.1989.tb00754.x.

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Weissinger, Judi. "A Systems Approach to Quality Auditing." Drug Information Journal 28, no. 4 (1994): 1085–87. http://dx.doi.org/10.1177/009286159402800428.

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Tang, S. L., Raymond T. Aoieong, and Candy S. L. Tsui. "Quality Culture Auditing for Construction Contractors." HKIE Transactions 17, no. 1 (2010): 26–35. http://dx.doi.org/10.1080/1023697x.2010.10668185.

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Imhoff, Eugene A. "Accounting Quality, Auditing, and Corporate Governance." Accounting Horizons 17, s-1 (2003): 117–28. http://dx.doi.org/10.2308/acch.2003.17.s-1.117.

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Arne Ovretveit, John. "Auditing and Awards for Service Quality." International Journal of Service Industry Management 4, no. 2 (1993): 74–84. http://dx.doi.org/10.1108/eum0000000002812.

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Winchell, Terry. "Behavioral phenomena in quality assurance auditing." Quality Assurance Journal 7, no. 4 (2003): 230–33. http://dx.doi.org/10.1002/qaj.241.

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Warn, A. E. "Auditing the quality of effluent discharges." Environmental Monitoring and Assessment 13, no. 2-3 (1989): 165–81. http://dx.doi.org/10.1007/bf00394228.

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Levytska, Svitlana. "RISKS OF THE AUDITING SERVICES QUALITY." Fìnansi Ukraïni 2024, no. 2 (2024): 101–14. http://dx.doi.org/10.33763/finukr2024.02.101.

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Introduction. Today, more than a million subjects of economic activity in the world are certified according to the ISO 9001 standard - quality management system. The quality management system (QMS) is an integral part of management that follows both market norms and business rules. The practice of implementing QMS, along with the optimistic results of quality improvements, reveals the debatable aspects of such processes. Problem Statement. The International Quality Management Standards application (which is one of the main audit reform directions in Ukraine) is today complicated both by the ac

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Nisa Fitri Aulia, Rikhza Masfa’ani, Gusti Chania R I, and Tri Ratnawati. "Studi Literatur : Green Auditing." Manajemen Kreatif Jurnal 1, no. 3 (2023): 184–213. http://dx.doi.org/10.55606/makreju.v1i3.1658.

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This study describes Green Auditing, specifically referring to the role of Green Auditing in influencing audit quality. The main method used in this study is a library research method with a qualitative approach. The data used in this study are secondary data in the form of previous research journals that discuss Green Audit. In conclusion, the influence of green auditing on audit quality can be interpreted as an audit carried out in accordance with established accounting standards and auditing standards. The results of the research study of the literature, Green Auditing is interrelated with

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Бексултанов, Асан, Раушан Дуламбаева, and Саябек Зиядин. "Analysis of factors determining quality of governmental audit in Kazakhstan." Public Administration Issues, no. 4 (December 20, 2018): 94–119. https://doi.org/10.17323/1999-5431-2018-0-4-94-119.

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The research object is the effect of self-effectiveness and government auditors’ professional development on the quality of governmental audit. The purpose of the research is to study correlation between professional development, self-effectiveness and auditing quality in order to provide practical recommendations on increasing the effectiveness of governmental audit. For studying the relationship between auditing quality, professional development and self-effectiveness of auditors, there was carried out a survey among 20% of government auditors, then dispersion, regression and correlation ana

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Hima, Zakaria, Wan Sallha Yusoff, and Ummi Naiemah binti Saraih. "Big Data and Audit Quality: Theoretical Study." South Asian Journal of Social Sciences and Humanities 5, no. 1 (2024): 144–60. http://dx.doi.org/10.48165/sajssh.2024.5109.

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This paper provides an extensive examination of academic research focusing on the application of big data in relation to audit quality. The literature review is derived from published articles in auditing-related journals. Our review is structured around three primary impacts of applying big data in accounting, auditing, and audit quality. Within each effect, we delve into the findings pertaining to the quality of audits and financial reports. We assert that the limited empirical evidence, coupled with recent technological advancements in information technology, creates opportunities for futur

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Simunic, Dan A., Minlei Ye, and Ping Zhang. "Audit Quality, Auditing Standards, and Legal Regimes: Implications for International Auditing Standards." Journal of International Accounting Research 14, no. 2 (2015): 221–34. http://dx.doi.org/10.2308/jiar-51305.

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ABSTRACT We summarize the analyses detailed in two papers on the relation between audit quality, auditing standards, and legal regimes. We show that optimal auditing standards for a country are a complex function of the legal system in that country. We then discuss the implications for the adoption of international auditing standards.

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Ronnen, Uri. "The Effects of Mandated versus Voluntary Auditing Policy on the Quality of Auditing." Journal of Accounting, Auditing & Finance 11, no. 3 (1996): 393–419. http://dx.doi.org/10.1177/0148558x9601100309.

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In this paper, I develop a formal model of the auditing market that is useful in predicting the economic consequences of the Securities Acts of 1933-34. The demand side of the market I study consists of a large number of firms, and the supply side consists of two auditors who compete in quality and price. I use the model to examine the impact of certain regulatory actions on (1) the quality of the auditing that each auditor chooses to offer, (2) the quality of the auditing that each firm chooses to undergo, and (3) welfare related variables. In particular, the following results are obtained. U

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Lubenchenko, О. Ye, and А. V. Lysiuk. "Methodology for Preparation of Audit Entities to External Control of the Quality of Audit Services." Statistics of Ukraine 88, no. 1 (2020): 116–30. http://dx.doi.org/10.31767/su.1(88)2020.01.14.

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The requirements to the system of control over the quality of audit services are analyzed, which are specified in the Law of Ukraine “Audit of Financial Statements and Auditing” from 21.12.2017 No 2258-VIII; Directive of the Ministry of Finance of Ukraine “Approval of the Procedure for Inspection of the Quality Control of Audit Services” from 29.08.2019 No 362; Resolution of the Council for Supervision over Auditing at the State Institution “The Body of Public Supervision over Auditing” from 30.08.2019 No 6/7/13 “Information Questionnaire of Auditing Entity”. It is demonstrated that the qualit

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Fei, Sun. "A Study on the Influence of Chain Shareholders on Audit Quality." Journal of Statistics and Economics 2, no. 1 (2025): 79–84. https://doi.org/10.62517/jse.202511110.

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As a special form of equity structure, the discussion on the chain shareholders in the academic circle has gradually deepened. Meanwhile, improving the quality of auditing has become a common demand of the public. Based on the data of Chinese listed companies from 2007 to 2023, this paper empirically examines the impact of chain shareholders on the quality of corporate auditing. The research finds that chain shareholders have exerted a collaborative governance effect, improving the auditing quality of listed companies. Chain shareholders exert their collaborative governance utility by influenc

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Dahiyat, Ahmad. "Robotic process automation and audit quality." Corporate Governance and Organizational Behavior Review 6, no. 1 (2022): 160–67. http://dx.doi.org/10.22495/cgobrv6i1p12.

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This study aims to explain the Jordanian state of the implementation of robotic process automation RPA in auditing, and to examine the expected impact of RPA implementation on audit quality from the views of Jordanian auditors, furthermore, the study aims to define the challenges of RPA implementation in Jordanian auditing firms. The study employed a survey method to collect data by using questionnaires. Three hundred (300) questionnaires were supplied to the sample of the study of which two hundred and seven (207) questionnaires from retrieved questionnaires were valid for analysis. The resul

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Zhang, Ling, Chao Ge, and Wun-Hong Su. "Auditing Quality, Investor Sentiment and Earnings Response---Evidence from the Chinese A-Share Market." Accounting and Finance Research 7, no. 2 (2018): 110. http://dx.doi.org/10.5430/afr.v7n2p110.

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The purpose of this study is to investigate whether auditing quality mitigates the impact of the investor’s sentiment on share market response to earnings news. Auditing quality involves auditor reputation quality and auditor implicit quality. The high-quality of auditing work can not only enhance the investors’ confidence, but also reduce the transaction costs. Using 12,345 observations from the Chinese A-share market over the period 2007 to 2014, the empirical results demonstrate that the different auditing quality signals generate the distinct influences on the investors. Specifically: (1)

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Alariqi, Sama Anees, Abdullah Hamoud Ismail, and Mohammed Ali Al-awlaqi. "Audit Quality in Least Developed Countries: The Case of Yemen." European Journal of Accounting, Auditing and Finance Research 12, no. 4 (2024): 33–53. http://dx.doi.org/10.37745/ejaafr.2013/vol12n43353.

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This study aims to investigate the audit quality in a least developed country (Yemen). Using a quantitative research approach which applied a structured questionnaire to collect the data from the respondents. The current study targeted the auditing firms in Yemen (365 firms) as the population, and the sample size was calculated using Krejcie & Morgan’s (1970) sample size formula. Thus, after excluding the auditing firms those located outside of Sana`a, the final sample size was (156) firms. The collected data was analyzed using IBM SPSS statistics software, version 26. The results of this

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Rezaee, Zabihollah, Ahmad Sharbatoghlie, Rick Elam, and Peter L. McMickle. "Continuous Auditing: Building Automated Auditing Capability." AUDITING: A Journal of Practice & Theory 21, no. 1 (2002): 147–63. http://dx.doi.org/10.2308/aud.2002.21.1.147.

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The digital economy has significantly altered the way business is conducted and financial information is communicated. A rapidly growing number of organizations are conducting business and publishing business and financial reports online and in real-time. Real-time financial reporting is likely to necessitate continuous auditing to provide continuous assurance about the quality and credibility of the information presented. The audit process has, by necessity, evolved from a conventional manual audit to computer-based auditing and is now confronted with creating continuous electronic audits. Ra

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Allozi, Yaser, Aram Nawaiseh, Hamzah Al-Mawali, Maysam Abbod, and Muhammad Alshurideh. "The impact of artificial intelligence on the quality of external auditing in Jordanian commercial banks: The mediating role of the quality of financial reports." International Journal of Data and Network Science 9, no. 3 (2025): 667–76. https://doi.org/10.5267/j.ijdns.2024.7.013.

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The current problem of the study is to explore the mediating role of financial reporting quali-ty in the impact of artificial intelligence (AI) on the quality of external auditing in Jordanian commercial banks. A descriptive analytical approach was used. The target population in this research consists of all 13 Jordanian commercial banks listed on the Amman Stock Ex-change. The researcher was able to collect 198 questionnaires that were approved to be filled out by employees of Jordanian commercial banks. The present research in Jordanian com-mercial banks discovered that the impact of AI on e

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