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Audit
Assurance - Ruiz-Barbadillo, 2020
Question | Answer |
---|---|
main tradeoff | between knowledge spillover and economic dependence |
when does tradeoff arise | when audit and sustainability assurance given by the same provider |
industry specialisation increases | providers knowledge of provision of assurance quality |
presence of knowledge spillover and impact on quality increases when | firm offering audit and sustainability assurance is an industry specialist |
diversity of assurance providers | doesnt allow same specific knowledge about social and environmental issues |
heterogenity in methods/ models/ techniques because of | lack of generally accepted standards |
what impact is management influence having on the market | growing distrust and lack of credibility of the assurances |
knowledge required by assurors | varies across industries |