DOAJ Open Access 2017

FAR Research Project: The effects of multiple team memberships on individual auditors' performance

Reggy Hooghiemstra Floor Rink Dennis Veltrop

Abstrak

Auditing involves a process in which an engagement team, consisting of assistants, seniors, managers, and one or more audit partners, applies a series of sequentially performed procedures and decisions with the aim to collect sufficient competent evidence regarding the client's financial reporting process and financial statement assertions (e.g., Trotman, Bauer & Humphreys, 2015; Knechel, Vanstraelen & Zerni, 2015; Francis, 2011; Bik, 2010; Pierce & Sweeney, 2005). Teamwork, or how individuals within engagement teams carry out their work, is therefore of crucial importance for audit quality.

Topik & Kata Kunci

Business Business mathematics. Commercial arithmetic. Including tables, etc.

Penulis (3)

Reggy Hooghiemstra

Floor Rink

Dennis Veltrop

Format Sitasi

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Hooghiemstra, R., Rink, F., Veltrop, D. (2017). FAR Research Project: The effects of multiple team memberships on individual auditors' performance. https://doi.org/10.5117/mab.91.24054

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Informasi Jurnal

Tahun Terbit: 2017
Sumber Database: DOAJ
DOI: 10.5117/mab.91.24054
Akses: Open Access ✓