Auditing And Assurance By Gomez Pdf

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Thus, this research highlights the importance of studying the meaning and construction of audit quality in its context and provides some insights into the meaning of the concept and some of the constructs employed to give it meaning.

Policy and regulatory decisions should therefore avoid skewing incentives toward the deployment of new resources and should aim to create a level playing field and appropriate incentives for existing resources and flexible load to compete in the provision of electricity services.

Here we present three potential models for assigning these core functions to different actors, focusing in particular on the different roles and responsibilities of DSOs.


The second section covers the perceptions of quality inspectors about the attributes of audit quality in practice.


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Nevertheless, relatively little is known about how the factors in the auditing environment influence and shape the construction of meaning of the concept of audit quality by key participants in the auditing process.

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These processes and procedures provide the representations of audit quality, that is what audit partners see as tangible indications of quality in the absence of more observable features of audit quality.

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