Audit Quality Factors and Outsourcing Impacts

Extract

[...] What are the impacts of the outsourcing of audit missions on the quality of the audit and the reliability of financial statements? - Scientific research articles What are the impacts of the outsourcing of audit missions on the quality of the audit and the reliability of financial statements? Sources: 1. Influencing factors of audit quality: Perception of financial information preparers: (PDF to download): https://shs.cairn.info/revue-comptabilite-controle-audit-2012-2-page-33?lang=fr 2. The behaviors of the auditee affecting the quality of the audit: The impact of geographical distance and cultural differences on communication between local and offshore teams. [...]

[...] Audit quality, financial information, and governance: challenges and contributions: https://shs.cairn.info/gouvernement-d-entreprise--9782804147327-page-155?lang=fr 7. Proposal for an audit quality metric: experimentation within the framework of internal agency relationships https://shs.cairn.info/revue-comptabilite-controle-audit-2009-1-page-225?lang=fr 8. Audit quality https://assets.kpmg.com/content/dam/kpmg/pdf/2016/05/audit-quality-report-2015-final-french.pdf 9. Quality control of financial audit missions: https://d1n7iqsz6ob2ad.cloudfront.net/document/pdf/533abe380f86a.pdf 10. Determinants of audit quality, the case of public accounts audit https://shs.cairn.info/revue-comptabilite-controle-audit-2011-1-page-37?lang=fr 11. Oliver Williamson and the theory of transaction costs https://shs.cairn.info/revue-francaise-de-gestion-2003-1-page-43?lang=fr 12. Transaction costs according to Coase and Williamson's analysis https://www.droit-compta-gestion.fr/management/la-theorie-des-organisations/les-theories-contractuelles/les-couts-de-transaction-selon-lanalyse-de-coase-et-williamson/ 13. How to perform a GDPR compliance audit https://les-reseaux.fr/juridique-legal/reglementation-rgpd/audit-conformite-rgpd/ 14. [...]