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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.
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.
1 Αυγ 2022 · 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 extension to the minimum cooling-off period requirement in Australia.
6 Ιουν 2023 · A project-accompanying audit (audit carried out ex-ante) requires a continuous deployment of the construction auditor over the entire project period. Within this assignment, interim reports will help to improve certain construction processes and influence further project processing.
Construction audit (CA) is a relevant and effective measure of unearthing good and failed or bad project performance practices, be it in new or refurbishment construction projects [5, 11]. Construction audit is conventionally involves accounting, auditing and construction management disciplines [5]. Independent construction audits help to ...
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.
procedures shall specify a cooling-off period of two years, or a longer period if required by relevant ethical requirements, before the engagement partner can assume the role of engagement quality reviewer.
