مطالعه جدید نشان می دهد که ساختار کارکنان یک دفتر حسابرسی نتایج را بهبود می بخشد

New study finds the staffing structure of an audit office improves outcomes

Audit firms rely on partners to oversee audits and client relationships; managers to supervise teams and projects; and staff to perform much of the day-to-day work. The more audit partners and managers are involved in supervising and reviewing audit engagements, the better the audits tend to be, according to new research from the University at Buffalo School of Management.