Budgeting Audit Time: Effects of Audit Step Frame and Verifiability

Audit: time to rethink

Editorial Audit: time to rethink Doctors carry out 20,000 audit projects each year. This will have cost the NHS £834 million by the end of the century.1 What is the benefit to patients? Most clinicians would immediately reply "very little". The NHS Executive is more guarded in reply, but, tellingly, has commissioned more research on the value of audit. The NHS Audit Initiative was formally laun...

An Audit of Perioperative Antimicrobial Prophylaxis: Time to Take Action

The Data Audit Framework: A First Step

The Data Audit Framework provides organisations with the means to identify, locate and assess the current management of their research data assets. Armed with this information they are in a position to improve ongoing data management. In this article we share our experiences of implementing the Framework and report back on the kind of data issues researchers commonly face. We also indicate how ...

Economic Crisis and Audit Fees

Economic crisis generally increases firms’ bankruptcy and consequently audit risk. Hence, auditors are more likely to respond to this increased risk through increasing audit fees. However, in the lack of adequate empirical and theoretical evidence, the role of this macro-economic variable, economic crisis, is not clearly demonstrated on audit fees. Therefore, this study investigates the role of...

Auditors’ Work Stress and Audit Quality with Emphasis on Abnormal Audit fees , Initail Audit and the Conservatism

Due to the nature of their jobs, auditors are exposed to stress-providing factors which have a strong influence on theirs functions. The most destructive result of stress on the auditorchr('39')s function is the unfavorable quality of the work done by them. Therefore, behavioral factors such as stress will significantly affect the job performance of auditors. Poor job performance reduces audit ...