International Auditing: Making It Work

Article

Krueger, James E.; Cangin, Kenneth   (1990, ASQC)   Lederle Laboratories, Pearl River, NY

Annual Quality Congress, San Francisco, CA    Vol. 44    No. 0
QICID: 9588    May 1990    pp. 1036-1039
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Article Abstract

Auditing in foreign countries follows generic audit principles, but some shifts in emphasis are desirable in order to deal with special factors which can affect success. These factors, which include the distance, the language, cultural differences, local quality practices, local and international quality standards and regulatory requirements, and the auditor's role as a teacher, will be discussed and some effective ways of dealing with them will be described.

Keywords

Quality audit


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