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Enhancing the Effectiveness of Independent Auditing: Quality and Quality Control in Auditing Services – U.S. Regulations

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  • Sadiye Oktay

    (Yıldız Technical University)

Abstract

Due to the rapid developments in information technologies, the interest on financial statements has gained an international aspect beyond the national boundries. Especially, globalization of financial markets and institutions has accelerated the need for reliable, information about financial situations of firms and has made auditing an extremely important issue for the world economy. Obtaining the expected benefit from auditing depends on the quality level of the services provided. The audit quality also requires quality control. Quality control in auditing is a very important issue for audit firms. Therefore, the purpose of this study is to explain the importance of audit quality and quality control in increasing the effectiveness of auditing, to examine the current regulations on this subject in United States and to enable making suggestions for Turkey.

Suggested Citation

  • Sadiye Oktay, 2013. "Enhancing the Effectiveness of Independent Auditing: Quality and Quality Control in Auditing Services – U.S. Regulations," Journal of Finance Letters (Maliye ve Finans Yazıları), Maliye ve Finans Yazıları Yayıncılık Ltd. Şti., vol. 28(100), pages 42-94, October.
    • Handle: RePEc:acc:malfin:v:28:y:2013:i:100:p:42-94
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