Some understanding of the factors that influence the nature of the auditor– client relationship is provided by empirical studies that examine client's view of audit quality attributes and the closely related concept of client satisfaction ) since 1991 (under §25 of the Companies Act 1989)
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2 The Auditor–Client Relationship
Some understanding of the factors that influence the nature of the auditor– client relationship is provided by empirical studies that examine client's view of audit quality attributes and the closely related concept of client satisfaction ) since 1991 (under §25 of the Companies Act 1989)
[PDF] The Relationship between the Auditor and the Client and Its Impact
This study examined the relationship between auditor - client and the impact it has on audit quality Based on three variables, audit fees, accounting standards
ROLE DISCREPANCIES AND THE AUDITOR-CLIENT
auditor-client relationship (an obvious behavioral relationship) has not been studied The Churchill and Cooper study focused on intraorganizational relationships
[PDF] Improving Client Relations - The Institute of Internal Auditors
engagement to shore up the relationship and build rapport They should client relationships and establishes the internal auditor as a trusted business adviser
[PDF] Brown, S, and R Knechel 2015 Auditor-Client Compatibility and
can proxy for compatibility in the auditor-client relationship A low degree of similarity between a client and the cluster of other clients in the firm may cause the
Auditor-client Communication: - DiVA
This could affect the relationship negatively as individuals within the audit client team do not understand the value of external auditing as well as their colleagues
[PDF] Perceptions on the Effects of Auditor-Client Relationship upon Audit
This is because longer audit tenure leads to closer relationship between auditors and clients The closer association may cause the auditor and the client to
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