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- W2572465521 abstract "Audit quality has been investigated within a variety of perspectives in the literature. Corporate scandals like Enron debacle and Andersen collapse confirmed a requirement for high quality audit. The article deals with the framework of audit quality control; analyzing what adds credibility to published financial information and provides better protection of shareholders, investors, creditors and other interested parties. This paper has reviewed the literature on audit quality and considerable attention to different factors that may have effect on audit quality. High quality audit refers to the production of financial information without misstatements or biases. External quality assurance for the statutory audit is fundamental instrument for high audit quality. Statutory auditor adds value by assuring that a company complies with applicable accounting and disclosure regulations; questioning companies internal control processes and systems; making the company aware of the financial reporting risks to which the company is exposed; improving companies financial reporting and disclosure decisions; providing a disincentive to the commission of fraud by managers and employees. The quality control measures are part of the audit process delivered by the auditors to the interested parties in the sense that the audit profession continuously provides investors and business community with assurance on financial reporting. In the other words the audit quality control is one of the instrument that can achieve the main goal - success in audit independence, audit professionalism, audit quality and audit value creation. Independent auditors need to develop their professionalism and audit quality because it is a key driver of a audit value creation. DOI: https://doi.org/10.15544/ssaf.2012.13" @default.
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- W2572465521 date "2012-11-16" @default.
- W2572465521 modified "2023-09-26" @default.
- W2572465521 title "AUDIT QUALITY ROLE IN CREATING AUDIT VALUE" @default.
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