Audit team formation
This paper discusses audit team formation. Audit teams affect audit quality, and how teams are formed is an audit engagement practice influenced by audit firm management practices and processes. Though audit teams play significant roles, their formation and implication for audit quality has received limited attention from researchers and practitioners. This paper discusses current practice of audit team formation based on availability or decision-maker’s preferences, identifies issues associated with the practice, and discusses approaches to enhance audit team formation such as specialization, team training, team evaluation and team continuity.
- حق عضویت دریافتی صرف حمایت از نشریات عضو و نگهداری، تکمیل و توسعه مگیران میشود.
- پرداخت حق اشتراک و دانلود مقالات اجازه بازنشر آن در سایر رسانههای چاپی و دیجیتال را به کاربر نمیدهد.