THE ASSESSING CRITERIA OF AUDIT QUALITY IN ORGANIZATIONS
Auditing is the antidote to the crisis of confidence to the other side. Requires activation of impartial, independent sides to ensure a higher degree of objectification assessment processes, including the conduct of their risks. The purpose of the audit is to ensure, by providing evidence that the...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
Gdańsk University of Technology
2016-04-01
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| Series: | Research on Enterprise in Modern Economy Theory and Practice |
| Subjects: | |
| Online Access: | https://journal.mostwiedzy.pl/reme/article/view/195 |
| _version_ | 1818293938617843712 |
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| author | Krystyna Lisiecka Mira Lisiecka-Biełanowicz |
| author_facet | Krystyna Lisiecka Mira Lisiecka-Biełanowicz |
| author_sort | Krystyna Lisiecka |
| collection | DOAJ |
| description |
Auditing is the antidote to the crisis of confidence to the other side. Requires activation of impartial, independent sides to ensure a higher degree of objectification assessment processes, including the conduct of their risks. The purpose of the audit is to ensure, by providing evidence that the organization has a „make it before the error”. Besides, it has set up to improve the management system mechanism for the organization to be more reliable.
The paper presents the criteria determining the quality of the quality and financial auditing systems. The author argues that the criteria for assessing the audit quality are the same for all types of audits, regardless of the type, area and scope of the audit. In her opinion the
criteria for assessing the quality of the system audit quality and financial audit are the same. The problem is that the interpretation of the situational context and audited matter.
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| first_indexed | 2024-12-13T03:23:48Z |
| format | Article |
| id | doaj.art-cd9a711bd67846db80ac08848e8fac33 |
| institution | Directory Open Access Journal |
| issn | 2084-6495 |
| language | English |
| last_indexed | 2024-12-13T03:23:48Z |
| publishDate | 2016-04-01 |
| publisher | Gdańsk University of Technology |
| record_format | Article |
| series | Research on Enterprise in Modern Economy Theory and Practice |
| spelling | doaj.art-cd9a711bd67846db80ac08848e8fac332022-12-22T00:01:19ZengGdańsk University of TechnologyResearch on Enterprise in Modern Economy Theory and Practice2084-64952016-04-0121710.19253/reme.2016.02.003THE ASSESSING CRITERIA OF AUDIT QUALITY IN ORGANIZATIONSKrystyna Lisiecka0Mira Lisiecka-Biełanowicz1WarszawskGórnośląska Wyższa Szkoła Handlowa w Katowicach, Katedra Zarządzania i MarketinguWarszawski Uniwersytet Medyczny, Zakład Profilaktyki Zagrożeń Środowiskowych i Alergologii, Auditing is the antidote to the crisis of confidence to the other side. Requires activation of impartial, independent sides to ensure a higher degree of objectification assessment processes, including the conduct of their risks. The purpose of the audit is to ensure, by providing evidence that the organization has a „make it before the error”. Besides, it has set up to improve the management system mechanism for the organization to be more reliable. The paper presents the criteria determining the quality of the quality and financial auditing systems. The author argues that the criteria for assessing the audit quality are the same for all types of audits, regardless of the type, area and scope of the audit. In her opinion the criteria for assessing the quality of the system audit quality and financial audit are the same. The problem is that the interpretation of the situational context and audited matter. https://journal.mostwiedzy.pl/reme/article/view/195auditaudit qualityrisk auditaudit quality criteria |
| spellingShingle | Krystyna Lisiecka Mira Lisiecka-Biełanowicz THE ASSESSING CRITERIA OF AUDIT QUALITY IN ORGANIZATIONS Research on Enterprise in Modern Economy Theory and Practice audit audit quality risk audit audit quality criteria |
| title | THE ASSESSING CRITERIA OF AUDIT QUALITY IN ORGANIZATIONS |
| title_full | THE ASSESSING CRITERIA OF AUDIT QUALITY IN ORGANIZATIONS |
| title_fullStr | THE ASSESSING CRITERIA OF AUDIT QUALITY IN ORGANIZATIONS |
| title_full_unstemmed | THE ASSESSING CRITERIA OF AUDIT QUALITY IN ORGANIZATIONS |
| title_short | THE ASSESSING CRITERIA OF AUDIT QUALITY IN ORGANIZATIONS |
| title_sort | assessing criteria of audit quality in organizations |
| topic | audit audit quality risk audit audit quality criteria |
| url | https://journal.mostwiedzy.pl/reme/article/view/195 |
| work_keys_str_mv | AT krystynalisiecka theassessingcriteriaofauditqualityinorganizations AT miralisieckabiełanowicz theassessingcriteriaofauditqualityinorganizations AT krystynalisiecka assessingcriteriaofauditqualityinorganizations AT miralisieckabiełanowicz assessingcriteriaofauditqualityinorganizations |