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The Quality of Audit Services and the Estimation of the Disciplinary Measures Impact

Author

Listed:
  • Evgeny M. Gutzait

    (Financial Research Institute, Moscow, Russia)

  • Anton M. Maryasin

    (Financial Research Institute, Moscow, Russia)

  • Igor A. Yakovlev

    (Financial Research Institute, Moscow, Russia)

Abstract

The article develops an approach to the concept of the quality of audit services as a transition from the quality of the consumer (user) to the quality of services producer. The authors provide an estimation of influence of the disciplinary measures used in the audit on the basis of the expert estimation method. In addition, other capabilities of this method when solving audit problems are discussed in the article.

Suggested Citation

  • Evgeny M. Gutzait & Anton M. Maryasin & Igor A. Yakovlev, 2016. "The Quality of Audit Services and the Estimation of the Disciplinary Measures Impact," Finansovyj žhurnal — Financial Journal, Financial Research Institute, Moscow 125375, Russia, issue 1, pages 89-100, February.
    • Handle: RePEc:fru:finjrn:160109:p:89-100
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    More about this item

    Keywords

    auditing services; quality; quality criteria; disciplinary measures (DM); method of expert estimations (MEE); professional judgement;
    All these keywords.

    JEL classification:

    • M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing

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