Audit Quality in Audits of Federal Programs by Non-Federal Auditors: A Reply

Audit Quality in Audits of Federal Programs by Non-Federal Auditors: A Reply

Clifford D. Brown and K. Raghunandan respond to Randal J. Elder's comment on their research paper Audit Quality in the Audits of Federal Programs by Non-Federal Auditors. Brown and Raghunandan note that Elder raises some issues to consider while evaluating the quality of non-federal audits, tho...

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Veröffentlicht in:Accounting horizons 1997-03, Vol.11 (1), p.72
Hauptverfasser: Brown, Clifford D, Raghunandan, K
Format: Artikel
Sprache:eng
Schlagworte:
Accounting firms
Annual reports
Audit quality
Auditing
Auditors
Audits
Failure
Peer review
Private sector
Quality control
Quality standards
Regulation
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Zusammenfassung:Clifford D. Brown and K. Raghunandan respond to Randal J. Elder's comment on their research paper Audit Quality in the Audits of Federal Programs by Non-Federal Auditors. Brown and Raghunandan note that Elder raises some issues to consider while evaluating the quality of non-federal audits, though they do not believe that the observed differences in audit quality between private company audits and non-federal audits can be attributed solely to the reasons cited by Elder.
ISSN:0888-7993
1558-7975