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Qualitätssicherung In Der Wirtschaftsprüfung - Ein System Mit Ständigem Reformbedarf?

Author

Listed:
  • Markus Hafele

    (Hochschule Pforzheim University, Federal Republic of Germany)

  • Brigitte Mayer

    (Hochschule Pforzheim University, Federal Republic of Germany)

Abstract

Quality control and quality assurance gets more and more important against the background for regeneration of the financial market crisis. According to International Standard on Quality Control 1 (ISQC 1) audit firms “should establish a system of quality control designed to provide it with reasonable assurance that the firm and its personnel comply with professional standards and applicable regulatory and legal requirements, and that reports issued by the firm or engagement partners are appropriate in the circumstances.”

Suggested Citation

  • Markus Hafele & Brigitte Mayer, 2015. "Qualitätssicherung In Der Wirtschaftsprüfung - Ein System Mit Ständigem Reformbedarf?," Interdisciplinary Management Research, Josip Juraj Strossmayer University of Osijek, Faculty of Economics, Croatia, vol. 11, pages 781-796.
    • Handle: RePEc:osi:journl:v:11:y:2015:p:781-796
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    More about this item

    Keywords

    quality control; quality assurance; Peer Review; Public Company Accounting Oversight Board (PCAOB);
    All these keywords.

    JEL classification:

    • L8 - Industrial Organization - - Industry Studies: Services
    • L80 - Industrial Organization - - Industry Studies: Services - - - General
    • L86 - Industrial Organization - - Industry Studies: Services - - - Information and Internet Services; Computer Software

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