The Importance Of Audit Quality

Audit quality is necessary because it increases public confidence in the auditing process and in financial reporting. To give an overview of the auditing process, it involves two parties; the quality audit team and the survey staffs that works with each other to be able come up with a quality audit. In the pre-auditing stage, the quality audit team plan all the audit activities and conduct training for the staffs involved in the auditing program. As for the survey staff, they need to conduct internal audit and complete a checklist. After the survey staff completed the checklist, the quality audit team will conduct external audit, then the survey staff will react to the external audit by preparing program action plan, and after that, the quality

Everything in auditing should be complete, accurate, and supported by evidences. And even though auditing firms face the said pressures and stress, auditors need to try their best not to let these pressures compromise their audit quality.
QUALITY CONTROL IN AUDIT CRITIQUE PAPER
The article written by Nguyen and Hogue titled “Assessing quality control: Evaluating the quality audit” discussed the quality and processes that identified inspection plans, detected data quality, communicated quality expectations and provided recommendations based on the audit results.
According to the author, audit failure happens because a non response bias study was not conducted in the first place, or a quality assurance checklist has not been made. And I think it is true because if the first step which is to conduct a non bias survey is not quality, everything else

As being emphasized from the first part, the primary goal of quality control is to assure that data products are in highest quality possible. Quality assessment and completeness was also tackled in the article. The authors explained why the quality assessment checks must be performed to ensure the accuracy and completeness of all survey activities. It also presented a diagram that shows the quality control activity diagram of audit process evaluation which shows the jobs and the functions of audit manager, project manager, and quality assurance manager, and how their jobs and functions affect and relate to one another. Using diagrams instead of exhaustive paragraphs is what I admire the most from this article. Diagrams are very plain and are easy to understand. The article “Sound Audit Quality Control” written by Cheryl Meyer and published by Journal of Accountancy discussed about the tips that can help firms maintain a system that helps deliver high-quality audits to clients. Meyer disclosed six tips with precise and short explanations. The explanations include the why and how each tip will maintain an audit quality control