Review article

Quality Management Of Audit Process In External Audit

Lidija Pernar
Ivo Mijoč
Dražen Danić

Abstract

This work clears up the question of how to achieve high quality of audit process through describing basic
conceptions, principles and preliminary conditions on which we should base the efficient access for ensuring
high quality work and audit reports through use of international experience for description the example of
“good practice” that should be adopted and used by each audit.
General message of this work is for institutions of external audit to make more and more efforts in
the insurance of high quality audit process but also to pay much more attention to this process. The
work simultaneously recommends certain possibilities of how to work for a while on the promotion of
management quality of the audit increasing at the same time the control degree of audit process quality.

Keywords

quality management; quality control; audit process; external audit; European Union

Hrčak ID:

42881

URI

https://hrcak.srce.hr/42881

Publication date:

10.7.2009.

Article data in other languages: croatian

Visits: 4.992 *