Identification of Factors Influencing the Assessment of the Attractiveness of the Audit Subjects when Rendering Related Services
Journal Title: Статистика України - Year 2015, Vol 71, Issue 4
Abstract
The process of outsourcing an external consultant for rendering related audit services such as preparation of financial information on selected issues is studied. Factors affecting the attractiveness assessment of audit companies when rendering the related services and the existing methods for assessing the acceptability of consulting services using the integrated parameter and EFQM model (model of excellence of the European Foundation of Quality Management) are reviewed. The outlined qualitative characteristics of auditor companies at the consulting market and the price factors lay the background for the proposed matrix model for presentation of the attractiveness index for related services. A review of definitions of “efficiency” is given. It is emphasized that the efficiency, being a broader indicator for evaluating audit companies in rendering related services, © О. E. Лубенченко, 2015 is largely conditional on the market demand for these auditor services. Invitation of an external consultant (auditor) is conditional on several factors that need to be accounted for by the audit company personal: qualification of personnel, pricing of services; convenient (comfort) way of rendering services; assessment of the client performance after the auditor advice is accepted; assessment of losses and risks that may occur if the auditor’s warnings are neglected; readiness of the management personnel of a client to take on the responsibility for the results of financial and economic operation after the auditor advice is accepted. Awareness of consideration for these factors allows a client company to take on the competitive position at the market.
Authors and Affiliations
О. Е. Lubenchenko
Keywords
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