Over de diagnostische eigenschappen van Audit Quality Indicators

نویسندگان

چکیده

In dit artikel wordt een raamwerk ontwikkeld voor de beoordeling van Audit Quality Indicators (AQI’s) op opdrachtniveau. Dit beschrijft diagnostische eigenschappen AQI’s bestaande uit vier kenmerken AQI-kwaliteit in combinatie met kwaliteitskenmerken informatie. Als we bruikbaarheid toetsen door het toe te passen enkele praktijk bekende blijkt informatiewaarde sommige AQI-kwaliteitskenmerken beperkt zijn om goed beeld geven controlekwaliteit. De mate vertrouwen beoogde gebruikers controlekwaliteit hierdoor niet extra versterkt en mogelijk zelfs geschaad.

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ژورنال

عنوان ژورنال: MAB

سال: 2021

ISSN: ['0924-6304', '2543-1684']

DOI: https://doi.org/10.5117/mab.95.62240