Coding framework
| Code | Sub-code |
|---|---|
| Reasons/advantages | Efficiency |
| Affordable workforce | |
| Specialisation | |
| Training effect | |
| Standardisation | |
| Improved documentation | |
| Process optimisation | |
| Relief of audit team | |
| Improved communication with the client | |
| Solving the problem finding junior staff | |
| Attractive work for certain groups | |
| High audit quality | |
| Saving time during audits (fast close) | |
| Better motivation amongst the audit team | |
| Relief from the busy-season problem | |
| Special advantages of foreign SSCs | |
| Problems | Additional effort |
| Costs of additional quality controls | |
| Coordination effort | |
| Interface problem | |
| Occupancy of SSCs | |
| Quality deficiencies | |
| Communication between the SSC and client | |
| Training of junior staff | |
| Lack of willingness to change | |
| Coordination needs | |
| Personal responsibility | |
| Loss of time | |
| Lack of proximity to the client | |
| Special problems of foreign SSCs | |
| Technological aspects | Proportion of the audit volume |
| Size | |
| Timing of the implementation | |
| Future potential | |
| Localisation | |
| Human resources | |
| Non-Big 4 | |
| Quality assurance | |
| Prior experience | |
| Acceptance/disclosure | Third parties |
| Client | |
| Internally | |
| Code | Sub-code |
|---|---|
| Reasons/advantages | Efficiency |
| Affordable workforce | |
| Specialisation | |
| Training effect | |
| Standardisation | |
| Improved documentation | |
| Process optimisation | |
| Relief of audit team | |
| Improved communication with the client | |
| Solving the problem finding junior staff | |
| Attractive work for certain groups | |
| High audit quality | |
| Saving time during audits (fast close) | |
| Better motivation amongst the audit team | |
| Relief from the busy-season problem | |
| Special advantages of foreign SSCs | |
| Problems | Additional effort |
| Costs of additional quality controls | |
| Coordination effort | |
| Interface problem | |
| Occupancy of SSCs | |
| Quality deficiencies | |
| Communication between the SSC and client | |
| Training of junior staff | |
| Lack of willingness to change | |
| Coordination needs | |
| Personal responsibility | |
| Loss of time | |
| Lack of proximity to the client | |
| Special problems of foreign SSCs | |
| Technological aspects | Proportion of the audit volume |
| Size | |
| Timing of the implementation | |
| Future potential | |
| Localisation | |
| Human resources | |
| Non-Big 4 | |
| Quality assurance | |
| Prior experience | |
| Acceptance/disclosure | Third parties |
| Client | |
| Internally | |
Note(s): SSC: shared service centre
Source(s): Authors' own creation/work
As a benefit of your subscription, you can share temporary access to restricted articles.
Each link will stop working after 30 days or 10 uses. You may create up to 10 links in a 30 day period.
Please sign in to your personal account to gift article access.
As a benefit of your subscription, you can share temporary access to restricted articles.
Each link will stop working after 30 days or 10 uses. You may create up to 10 links in a 30 day period.
Gift articles remaining: --
Each link will stop working after 30 days or 10 uses. You may create up to 10 links in a 30 day period.
Gift articles remaining: --
As a benefit of your subscription, you can share temporary access to restricted articles.
Each link will stop working after 30 days or 10 uses.
You have reached the limit of 10 links within a 30 day period.
Sharing content requires targeting cookies to be enabled. Please update your cookie preferences to use this feature.