Big mistake! A strong questionnaire design and, specifically, conducting an audit to ensure quality, is the focus of this article. Research Axiom No. 1: You can never fully recover from a poorly ...
ICAI's stance in a disciplinary case appears conflicting with its recently released Standard on Quality Management (SQM) for audit firms. ICAI claims the Companies Act governs audit standards ...
Not everyone agrees the deficiency rate is a good guide to audit quality, including one of the PCAOB’s own board members, Christina Ho, a former auditor. She argued in a September speech that an ...