Differences and Similarities of TQM and AC-QD-Model
Particularly through the financial- and economic crisis, a frequent discussion about the public task of an auditor and their audit quality arises. A productive discussion of audit quality requires a common understanding of audit quality, which can be obtained only with difficulty, given the complexity. To date, neither a no consensus on a definition nor a general approach could be developed which can depict this complex structure comprehensively. Therefor the author examines the Total Quality Management system, short TQM, according to its effectiveness in small- and medium sized auditing companies. But as the profession of auditors is a very specific one and in order to fulfill all the expectations of the different receivers of audit services, all legal and professional requirements as well as one’s own expectations, a model for audit quality has to be developed, that is very broad. For this reason, the author developed a “new model of quality development of auditing companies”, named the AuditCompanies–QualityDevelopment-Model (AC-QD-Model). In order to examine the differences between TQM and the author’s model and to show the distinction between it, both quality models will be compared in this paper. At the end, a detail recommendation for the usage of the quality models can be given and outlined.
Year of publication: |
2014-05
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Authors: | Hahne, Gaby |
Institutions: | International Institute of Social and Economic Sciences |
Subject: | audit quality | TQM | AC-QD-Model |
Saved in:
freely available
Series: | Proceedings of International Academic Conferences. - ISSN 2336-5617. |
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Type of publication: | Book / Working Paper |
Notes: | Published in Proceedings of the Proceedings of the 9th International Academic Conference, May 2014, pages 456-456 Number 0100975 1 pages longpage |
Source: |
Persistent link: https://www.econbiz.de/10011210325
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