Engagement quality review: insights from the academic literature

被引：14
|
作者：
Schneider, Arnold [1 ]
Messier, William F. [2 ]
机构：
[1] Georgia Inst Technol, Coll Management, Atlanta, GA 30332 USA
[2] Georgia State Univ, Sch Accountancy, Atlanta, GA 30303 USA
来源：
MANAGERIAL AUDITING JOURNAL | 2007年 / 22卷 / 08期
关键词：
Auditing; Audit standards;
D O I：
10.1108/02686900710819661
中图分类号：
F8 [财政、金融];
学科分类号：
0202 ;
摘要：
Purpose - The objective of this research is to identify areas where audit research can assist the Public Company Accounting Oversight Board (PCAOB) in its deliberation of the auditing standard on engagement quality (EQ) review required by the Sarbanes-Oxley Act of 2002. Design/methodology/approach - The approach used in this paper is a review of the literature. Findings - The paper links academic research on EQ review to issues raised by the PCAOB. It also identifies questions for future research. Originality/value - The academic research reviewed in this paper provides important information to the PCAOB staff as it considers EQ review.
引用
收藏
页码：823 / +
页数：18
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