21 Indicators for Measuring Audit Quality

21 مؤشراً لقياس جودة المراجعة

The Saudi Organization for Chartered and Professional Accountants stated that audit quality can be measured through 21 specialized indicators covering aspects such as partner supervision level, team experience, technology use, use of experts, and engagement quality control reviewer hours. These are part of a non-mandatory guidance manual issued by the Authority, covering three levels: 13 indicators at the audit team level, 4 at the audit execution level, and 4 at the office level.

Original PDF ↗

See all from SOCPA →