Template-Type: ReDIF-Article 1.0
Author-Name: Evgeny M. Gutzait
Author-Email: egutzait@nifi.ru
Author-Workplace-Name: Financial Research Institute, Moscow, Russia
Author-Name: Anton M. Maryasin
Author-Email: maryasin@nifi.ru
Author-Workplace-Name: Financial Research Institute, Moscow, Russia
Author-Name: Igor A. Yakovlev
Author-Email: iyakovlev@nifi.ru
Author-Workplace-Name: Financial Research Institute, Moscow, Russia
Title: The Quality of Audit Services and the Estimation of the Disciplinary Measures Impact
Abstract: The article develops an approach to the concept of the quality of audit services as a transition from the quality of the consumer (user) to the quality of services producer. The authors provide an estimation of influence of the disciplinary measures used in the audit on the basis of the expert estimation method. In addition, other capabilities of this method when solving audit problems are discussed in the article.
Classification-JEL: M42
Keywords: auditing services, quality, quality criteria, disciplinary measures (DM), method of expert estimations (MEE), professional judgement
Journal: Finansovyj žhurnal — Financial Journal
Pages: 89-100
Issue: 1
Year: 2016
Month: February
File-URL: http://www.nifi.ru/images/FILES/Journal/Archive/2016/1/stftii_1/fm_2016_1__09.pdf
File-Format: Application/pdf
Handle: RePEc:fru:finjrn:160109:p:89-100