The Impact of Changing Business Environment Towards The Quality Control of Auditors

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Abstract

Changing business environment is relatively uncharted. The speed with which organizations or clients employed and responding to such e-development is lightning quickly. Auditors need to do more than keep pace with these changes. Auditors need to pull ahead and help to guide their clients. Auditors must ensure that a balanced level of quality control is in place in the changing business environment. The results of study demonstrate that all quality control elements were within the environment and practices of auditors and yet, technology that yield the changing business environment will influenced the way auditors in performing their duties and responsibilities. Even though current study discovered that most auditors strongly applied element of quality controls, but yet, it is recommended that, auditors should be using technology, specifically audit technology, to anticipate quality controls in performing their audit works. As far as it is concerned, the quality of auditing profession remains an issue to the profession, the government and the investment community.

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Last Updated: 01/01/04 .

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