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.
منابع مشابه
Van de Graaff Generator
In this work it was developed a Van de Graaff generator that we design and built and that is intended to be used in secondary schools for teaching basic principles of electrostatics, electromagnetic as well as a number of other applications. Today many schools laboratories and museums use this kind of generator for electrostatic demonstrations. Electrostatics was first noticed by the Greek phil...
متن کاملVan de Putte 5_9
Hypericin is a potent agent in the photodynamic therapy of cancers and accumulates to a large extent in tumor tissue. To better understand the impact of hypericin aggregates present in the delivery vehicle on the biodistribution of the compound, we compared the in vivo tissue accumulation after administering hypericin suspended as coarse aggregates in phosphate-buffered saline, with the biodist...
متن کاملJohannes Walaeus. Zijn betekenis vor de verbreiding van de leer van de bloeds omloop
Johannes Walaeus. Zijn betekenis vor de verbreiding van de leer van de bloeds omloop [Johannes Walaeus. His significance in the recognition of the doctrine of blood circulation], by J. SCHOUTEN, Assen, Van Gorcum, 1972, pp. viii, 260, illus., Dfl. 46. Reviewed by Walter Pagel, 58 Millway, London, NW7 3RA. Walaeus [Jan de Wale] (1604-1649) was the first to confirm and amplify by original experim...
متن کاملNon-audit fees, disclosure and audit quality
This paper investigates the effect of non-audit services on audit quality. Following the announcement of the requirement to disclose non-audit fees, approximately one-third of UK quoted companies disclosed before the requirement became effective. Whilst distressed companies were more likely to disclose early, auditor size, directors’ shareholdings and non-audit fees were not signi cantly corre...
متن کاملذخیره در منابع من
با ذخیره ی این منبع در منابع من، دسترسی به آن را برای استفاده های بعدی آسان تر کنید
ژورنال
عنوان ژورنال: MAB
سال: 2021
ISSN: ['0924-6304', '2543-1684']
DOI: https://doi.org/10.5117/mab.95.62240