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By Jonas Tritschler

Arising from the author’s adventure as a training CPA, this publication is kind of assorted from different examine during this box, because it confronts the topic of audit caliber from a realistic point of view. the 1st objective of Jonas Tritschler is to enhance an audit caliber metric on nationwide audit company point. monetary reporting mistakes, as detected by way of the German enforcement associations in the course of examinations, which thus are released within the German Federal Gazette by means of the concerned businesses, are the information foundation for this dimension. utilizing the built audit caliber metric, the second one objective of this research is to investigate audit caliber ameliorations of chosen audit enterprises by means of evaluating their deployed audit enter elements corresponding to employee’s competence (ratio of qualified pros to overall audit staff), event of staff (average tenure of staff in years) and client-specific adventure (client fluctuation rate). effects point out a correlation among audit caliber in response to the constructed metric and the operationalized audit enter elements pointed out above.

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Specific Applicatioos of the fudepeodence Standard", PCAOB Section 3, Professional Standards, Rule 3521 "Contingent Foes"; and Section 55. (\) of the WPO. 92 mSBA (2012): Code of Ethics, Sce. 153; Eoropcan Commission (2002), p. 32. 93 mSBA (2012): Code of Ethics, Sce. 112 (b). mSBA (2012): Code of Ethics, Sce. 6. 9S FRC (2oo8b): APB Ethical Standards, Glossary ofTcrms, "non-audit services", p. 5; "In the case of a group, non-audit services include services provided by the audit finD, to the parent company or to aoy affiliate" (FRC 2008b), p.

118 Very critical in terms overlooking financial reporting risks is the so called SALY (Same As Laat Year) effect where the auditor relies too much on the past and the used environment when drawing certain conclusions. The more the auditor gets used to the client's environment and to the client's decision making process, the more likely he/she accept clients' work and clients' accounting policies neglecting his/her due care obligation according to professional codes. In the context where familiarity threats are positively affected by a long term auditor-client-relationship, a mandatory auditor rotation reqnirement would mitigate this risk.

The engagement team is independent. Finn Level 1. " 2. 3. c~ ili i 4. The firm promotes the personal characteristics essential to audit quality. Financial considerations do not drive actions and decisions that may have a negative effect on audit quality. The firm provides partners and staff access to high quality technical support. S. 6. The firm promotes a culture of consultation on difficult issues. Robust systems exist for making client acceptance and continuance decisions . National Lavel 1.

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