Performance Feedback In The Audit Environment

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Performance feedback within audit environment. Performance feedback within audit environment is essential as it is ensuring an audit quality and for developing and coaching staff auditors poor recognition is given to understanding how performance feedback changes auditor behaviour and to the behaviour effects of providing feedbacks that is recognizing by audit firms. Performance feedback generally defined as a process on going between managers and employees where there is an exchange of information involves both performances expected and exhibited. For the purpose of review, performance feedback is defined as a message carried by an external agent that provides information regarding some aspects of a target’s person performance. According to Gibbins & Trorman (2002), Rich, Solomon and Trotman (1997) said that performance feedback is general in audit environment as they were viewed as both a quality control mechanisms. Performance feedback acts as a guideline to improve performance Londan (2003), increase motivation and job satisfaction stated by Jigen, isher and Taylor (1979). Thereby, investigate the effects of performance feedback in the audit setting is important otherwise the audit quality would become …show more content…

Review is defined as a formal assessment or examination of something with possibility or intention of instituting change if necessary. In audit environment performance feedback, review is important to portray a good audit quality. Performance feedback comprises two types of feedback which are formal feedback and informal feedback. As an organizational resources, according to London (1995), feedback is created through formal and informal act as to motivate, direct and instruct the performance of individuals. Formal feedback can be done through work paper reviews, engagement reviews, and annual reviews or informally through coaching and

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