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Auditqual : Dimensions Of Audit Quality
This research report considers service quality and technical quality
as components of overall audit quality,and explores their importance to
audit firms as a means to help attract and retain high calibre staff as well
as to generate sufficient income. It considers the audit expectations gap
and service quality and from this develops a model of audit quality based
on the existing research literature on the topic. Finally, it examines
the external communication and brochures provided for clients by the
country’s largest audit firms. The research report reflects a combination
of documentary research and analysis together with interviews of a
sample of auditors, finance directors and fund managers.
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