Özet:

Auditing involves a process in which an engagement team, consisting of assistants, seniors, managers, and one or more audit partners, applies a series of sequentially performed procedures and decisions with the aim to collect sufficient competent evidence regarding the client's financial reporting process and financial statement assertions (e.g., Trotman, Bauer & Humphreys, 2015; Knechel, Vanstraelen & Zerni, 2015; Francis, 2011; Bik, 2010; Pierce & Sweeney, 2005). Teamwork, or how individuals within engagement teams carry out their work, is therefore of crucial importance for audit quality.

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