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An analysis of the demands on a sufficient audit: Professional appearance is what counts!

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  • Carrington, Thomas

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.

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  • Carrington, Thomas, 2010. "An analysis of the demands on a sufficient audit: Professional appearance is what counts!," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 21(8), pages 669-682.
    • Handle: RePEc:eee:crpeac:v:21:y:2010:i:8:p:669-682
    DOI: 10.1016/j.cpa.2010.03.004
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    2. Maroun, Warren & Atkins, Jill, 2014. "Section 45 of the Auditing Profession Act: Blowing the whistle for audit quality?," The British Accounting Review, Elsevier, vol. 46(3), pages 248-263.
    3. Maroun, Warren, 2017. "Assuring the integrated report: Insights and recommendations from auditors and preparers," The British Accounting Review, Elsevier, vol. 49(3), pages 329-346.
    4. Maroun, Warren, 2015. "Reportable irregularities and audit quality: Insights from South Africa," Accounting forum, Elsevier, vol. 39(1), pages 19-33.
    5. Justin Logie & Warren Maroun, 2021. "Evaluating Audit Quality Using the Results of Inspection Processes Performed by an Independent Regulator," Australian Accounting Review, CPA Australia, vol. 31(2), pages 128-149, June.
    6. Muhammad Azizul Islam & Craig Deegan & Rob Gray, 2018. "Social compliance audits and multinational corporation supply chain: evidence from a study of the rituals of social audits," Accounting and Business Research, Taylor & Francis Journals, vol. 48(2), pages 190-224, February.

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