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Integrated within MPR requirements, minimum cooling-off periods regulate audit quality at the time of a rotation-back. Within the context of a proposed extension to the minimum cooling-off period, we examine the association between the length of the cooling-off period and audit quality.
1 Οκτ 2021 · This paper examines the association between the length of the cooling-off period and audit quality: (1) when partners rotate back and (2) during the cooling-off period, ahead of an...
We understand the need for a “cooling off” period for serving as EQR partner. However, the two-year requirement may be burdensome for smaller firms. If the “cooling off” period is retained, we would highly recommend a one-year period. that operate under all three sets of standards.
Cooling-off period A 4-year ‘cooling-off’ period starts after the maximum duration of the engagement expires. During this time, the statutory auditor, audit firm or any member of their network shall not undertake the statutory audit of the same company. In addition, the Regulation requires key audit
7 Φεβ 2024 · Relative to the year before rotation, audit quality after rotation-back is higher if the auditors use the ‘substantive’ cooling-off mode, whereas the audit quality decreases if the auditors use the ‘non-substantive’ cooling-off mode.
1 Ιαν 2018 · Our results show that audit risk (the probability that fraud exists and goes undetected) is lower in both periods for the continuing auditor than with a change in auditors.
1 Απρ 2010 · This period of dissociation is referred to as a cooling-off period. We examine whether a cooling-off period affects state boards of accountancy members’ perceptions of audit firms’...
