Construct · 1 fields · 1 citations

joint audit: a standalone construct

One name. One construct. A landmark on the map.

● anchor · a standalone construct Nearest construct by meaning·not indexed
joint audit1 CONSTRUCTJoint auditZERNI · AUDITING

A single standalone construct; nearby constructs are located against it in the Collider. Tap a field for its definition, unit, and measures.

Auditing

an arrangement in which two independent audit firms share responsibility for a single client's financial statement audit.

In auditing, joint audit refers to an arrangement in which two independent audit firms share responsibility for a single client's financial statement audit. This meaning comes from Zerni (2012) in European Accounting Review.[1]

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Nearby constructs

arrangement3 fields · 6 citationsjingle · one word, three constructsaudit1 fields · 2 citationsanchor · a standalone constructjoint2 fields · 2 citationsjingle · one word, two constructs

References

  1. Zerni, M., Haapamäki, E., Järvinen, T., & Niemi, L. (2012). Do Joint Audits Improve Audit Quality? Evidence from Voluntary Joint Audits. European Accounting Review, 21(4), 731-765. https://doi.org/10.1080/09638180.2012.678599

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