The Perception of the Audit Partners, Audit Committee and Investment Analyst on the Audit Quality Attributes in Malaysian.

Autor:	Jaffar, Nahariah, Ali, Salsiah Mohd, Selamat, Zarehan Binti, Alias, Norazlan
Předmět:	AUDITING standards AUDITING policies AUDITING of corporations AUDIT committees ORGANIZATIONAL structure FINANCIAL disclosure
Zdroj:	Finance India; Jun2005, Vol. 19 Issue 2, p535-545, 11p, 5 Charts
Abstrakt:	The objective of this study is to examine the potential factors that influence the quality of audits from the perception of three selected parties in auditing: partners of audit firms, audit committees and users of financial statement. The Likert Scale was used to determine factors in the mailed questionnaires that influence the quality of audit. The results show that four major factors that may influence the audit quality are: auditor's knowledge in accounting and auditing standards; auditor should be able to inform client about any development in accounting and financial reporting; auditor must follow ethical standards; and auditor's knowledge about the industry. It is hoped that the findings can provide some evidence to the audit firm, in particular, not only to meet the satisfaction level of their client but also to improve their own audit quality. [ABSTRACT FROM AUTHOR]
Databáze:	Complementary Index
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