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What is audit quality and how does one measure it? A scientific and practical approach.
Boekbijdrage - Boekhoofdstuk Conferentiebijdrage
There have been a number of attempts to define "audit quality" in the past. However, none has resulted in a definition that has achieved universal recognition and acceptance. Audit quality is, in essence, a complex and multi-faceted concept, as audit quality is subject to many direct and indirect influences.
Boek: European study day IBR / CNCC / NBA, Brussels, Belgium
Jaar van publicatie:2012