Financial Auditing as an Economic Service
نویسندگان
چکیده
SUMMARY This article summarizes Knechel, Thomas, and Driskill (2020), conceptualizing financial auditing as an economic service. In contrast to the production of tangible goods, a central characteristic services is substantial customer/client participation in process. Financial intensive collaborative network service due multiple parties involved consumption resulting output. introduces significant heterogeneity complexity into planning conduct audit, audit output, perceptions quality. While independence auditor necessary, ignoring essential nature auditor-client cooperation may generate unexpected costs which impair The multitude creates tension between quality efficiency makes objective definitions difficult. Excessive standardization process not increase JEL Classifications: G18; G28; G34; G38.
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ژورنال
عنوان ژورنال: Current Issues in Auditing
سال: 2022
ISSN: ['1936-1270']
DOI: https://doi.org/10.2308/ciia-2021-021