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It is widely used by service firms, most often in conjunction with other measures of service quality and customer satisfaction. The SERVQUAL instrument was developed as part of a broader conceptualization of how customers understand service quality. This conceptualization is known as the model of service quality or more popularly as the gaps model.
SSAE 18 section 320, titled "Reporting on an Examination of Controls at a Service Organization Relevant to User Entities’ Internal Control Over Financial Reporting", defines two types of report formats, type 1 and type 2, that vary in their content, which further differentiates the level of service to be performed in an attestation engagement ...
One of the earliest attempts to grapple with the service quality concept came from the so-called Nordic School. In this approach, service quality was seen as having two basic dimensions: [8] Technical quality: What the customer receives as a result of interactions with the service firm (e.g. a meal in a restaurant, a bed in a hotel)
These control criteria are to be used by the practitioner/examiner (Certified Public Accountant, CPA) in attestation or consulting engagements to evaluate and report on controls of information systems offered as a service. The engagements can be done on an entity wide, subsidiary, division, operating unit, product line or functional area basis.
A. "Parsu" Parasuraman is an Indian-American marketing professor and author. He is the Professor and the James W. McLamore Chair in Marketing at the University of Miami . [ 1 ] [ 2 ]
The American Institute of Certified Public Accountants has issued guidance to accountants and auditors since 1917, when, at the behest of the U.S. Federal Trade Commission and auspices of the Federal Reserve Board, it issued a series of pamphlets to the accounting community in regard to preparing financial statements and auditing (then referred to as "verification" and later "examination"). [4]
The seven basic tools of quality are a fixed set of visual exercises identified as being most helpful in troubleshooting issues related to quality. [1] They are called basic because they are suitable for people with little formal training in statistics and because they can be used to solve the vast majority of quality-related issues.
The CICPA secretariat has 14 departments, including 2 General Offices, Examination Department (also the Office of the CPA Examination Committee of the Ministry of Finance), Registration Department, Continuing Professional Development Department, Quality Assurance Department, Professional Standards and Technical Guidance Department, Research and ...