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Main Principles of the Complex Assessment of Audit Market Concentration and Audit Services Quality Levels

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Steponavičiūtė J. , Zvirblis A.

Issues of Business and Law

2011

tom 2011

nr 3

20-33

This paper addresses the conceptual provisions and background models used in assessing audit market concentration as well as complex multiple criteria evaluation of the quality of audit services at the country level. A review of the changes in Lithuania's audit market and analysis of the general methods of estimation of the level of market concentration are presented. The authors discuss modified models for determining the audit market concentration level by applying concentration ratios and the Herfindahl - Hirschman Index.When developing a theoretical basis for the complex assessment of the quality of audit services at the country level (with the emphasis being put first and foremost on Eastern European countries), it is expedient to focus on quantitative methods. Therefore, methodological issues of multiple criteria evaluation are developed by applying the Simple Additive Weighting method on the basis of the created general models. The groups of the essential primary factors are identified while considering these issues.