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Over de diagnostische eigenschappen van Audit Quality Indicators

Author

Listed:
  • Joost van Buuren

    (Nyenrode Business Universiteit, Breukelen, Netherlands)

  • Wilbert Snoei

    (Nyenrode Business Universiteit, Breukelen, Netherlands)

Abstract

In dit artikel wordt een raamwerk ontwikkeld voor de beoordeling van Audit Quality Indicators (AQI's) op opdrachtniveau. Dit raamwerk beschrijft de diagnostische eigenschappen van AQI's bestaande uit vier kenmerken van AQI-kwaliteit in combinatie met vier kwaliteitskenmerken van informatie. Als we dit raamwerk op bruikbaarheid toetsen door het toe te passen op enkele in de praktijk bekende AQI's blijkt de informatiewaarde van sommige AQI-kwaliteitskenmerken te beperkt te zijn om een goed beeld te geven van controlekwaliteit. De mate van vertrouwen van de beoogde gebruikers in de controlekwaliteit wordt hierdoor niet extra versterkt en mogelijk zelfs geschaad.

Suggested Citation

  • Joost van Buuren & Wilbert Snoei, 2021. "Over de diagnostische eigenschappen van Audit Quality Indicators," Maandblad Voor Accountancy en Bedrijfseconomie Articles, Maandblad Voor Accountancy en Bedrijfseconomie, vol. 95(1-2), pages 33-45, March.
    • Handle: RePEc:arh:jmabec:v:95:y:2021:i:1-2:p:33-45
    DOI: 10.5117/mab.95.62240
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