Audit Quality Indicators: Audit Practice Meets Audit Research | Zendy

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Audit Quality Indicators: Audit Practice Meets Audit Research

Author(s) -

Roger D. Martin

Publication year - 2013

Publication title -

current issues in auditing

Language(s) - English

Resource type - Journals

SCImago Journal Rank - 0.274

H-Index - 11

ISSN - 1936-1270

DOI - 10.2308/ciia-50581

Subject(s) - audit , audit plan , quality audit , information technology audit , business , joint audit , accounting , quality (philosophy) , performance audit , internal audit , process management , philosophy , epistemology

SUMMARY Regulators, audit firms, and academic researchers are exploring issues related to Audit Quality Indicators (AQIs), including how to optimize their use and how to anticipate the consequences of measuring, reporting, and monitoring AQIs on a routine basis. This article describes the main topics addressed by a panel discussion and participant breakout group discussions at a 2012 symposium hosted by the Center for Audit Quality. Topics include how AQIs could be useful to audit stakeholders, what we know from practice about the current state of AQIs, and how academic research might inform the development and use of AQIs by stakeholders.

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