ABSTRACT
In an auditing environment, first, market levers play a key role in defining the overall targets for cost and quality control procedures. One of the most important bureaucratic controls in auditing firms is represented by the review process, which consists of members of the audit team evaluating the activities carried out by other members. The auditing activities are carried out by a team on the basis of a structured process, with the majority of the documents developed and stored in electronic format. Compliance with the methodology represents the basis for the quality control approach. In addition, briefing meetings are an essential part of the methodology to make sure that the staffs fully understands the client and how to address the related risks. The majority of respondents perceived that meeting time budgets has decreased in importance, whereas meeting the deadlines has correspondingly increased.
