文章基本信息

标题：THE ASSESSING CRITERIA OF AUDIT QUALITY IN ORGANIZATIONS
其他标题：KRYTERIA OCENY JAKOŚCI AUDYTU W ORGANIZACJACH
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作者：Krystyna Lisiecka ; Krystyna Lisiecka ; Mira Lisiecka-Biełanowicz 等
期刊名称：Research on Enterprise in Modern Economy Theory and Practice
印刷版ISSN：2084-6495
出版年度：2016
期号：2
页码：39-53
DOI：10.19253/reme.2016.02.003
语种：English
出版社：Gdańsk University of Technology
摘要：Auditing is the antidote to the crisis of confidence to the other side.Requires activation of impartial,independent sides to ensure a higher degree of objectification assessment processes,including the conduct of their risks.The purpose of the audit is to ensure,by providing evidence that the organization has a „make it before the error”.Besides,it has set up to improve the management system mechanism for the organization to be more reliable.The paper presents the criteria determining the quality of the quality and financial auditing systems.The author argues that the criteria for assessing the audit quality are the same for all types of audits,regardless of the type,area and scope of the audit.In her opinion the criteria for assessing the quality of the system audit quality and financial audit are the same.The problem is that the interpretation of the situational context and audited matter.
其他摘要：Audyt jest antidotum na kryzys zaufania do strony drugiej.Wymaga uruchomienia bezstronnych,niezależnych stron gwarantujących wyższy stopień obiektywizacji oceny procesów,w tym postępowania z ich ryzykiem.Celem audytu jest zapewnienie,poprzez dostarczenie
关键词：audit;audit quality;risk audit;audit risk;audit quality criteria
其他关键词：audyt;jakość audytu;audyt ryzyka;ryzyko audytu;kryteria jakości audytu