1 articles in this issue
Arianna S. Pinello, Ara G. Volkan, Justin Franklin, Michael Levatino, Kimberlee Tiernan
Audit Quality Indicators (AQIs), as defined by the Center for Audit Quality, include four different elements:firm leadership and tone at the top; engagement team knowledge, experience, and workload; monitoring; and auditor reporting. AQIs are quantitative... see more