Document Type

Article

Publication Date

2010

Abstract

Audited financial statements are the basis for the communication of essential financial information. Accordingly, the reliability of the financial statements is of extreme importance to all parties involved in the process. This paper identifies the three primary parties as the organization, the auditor, and the user and recommends the user play an increased role in this process. The user should be allowed to analyze the quality of the auditor and audit process based upon five critical factors that should be required to be disclosed by the auditor. This paper discusses the five factors and how each one could benefit the user’s analysis of audit quality.

Comments

Ethridge, Jack R., and Treba Marsh. "User Information Risk: How It Improves Audit Quality." Journal of Business & Economics Research (JBER) 8, no. 2 (2010).

Included in

Accounting Commons

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