The Determinants Factors on Audit Quality: A Theoretical Approach
The evaluation of the audit quality is a current topic, taking into account that the increase of the information volume which can be found in the financial statements, requires a high effort to perform a quality audit mission, but also necessary. The research methodology proposed in this article is...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
Ovidius University Press
2019-01-01
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| Series: | Ovidius University Annals: Economic Sciences Series |
| Subjects: | |
| Online Access: | http://stec.univ-ovidius.ro/html/anale/RO/wp-content/uploads/2020/02/Section%20V/13.pdf |
| _version_ | 1811299093276786688 |
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| author | Andreea Claudia Crucean Camelia Daniela Hategan |
| author_facet | Andreea Claudia Crucean Camelia Daniela Hategan |
| author_sort | Andreea Claudia Crucean |
| collection | DOAJ |
| description | The evaluation of the audit quality is a current topic, taking into account that the increase of the information volume which can be found in the financial statements, requires a high effort to perform a quality audit mission, but also necessary. The research methodology proposed in this article is qualitative, by systematizing the most relevant scientific articles in which the issue of indicators influencing the quality of the audit services was debated. The analysis resulted in several indicators for measuring the quality of the audit services, the most relevant being regarding the characteristics of the auditor, the size of the company, the rotation of the auditors or information transparency. The main conclusion is that the quality level of the audit services provided can be influenced by many factors, both internal and external, but we consider that regardless of the factors that act on the quality of the audit, the professional judgement and the ethical actions of the auditors are the ones that can lead to a quality audit. |
| first_indexed | 2024-04-13T06:30:04Z |
| format | Article |
| id | doaj.art-58f6ecc9e0d046179e2304f7fc1f0cc5 |
| institution | Directory Open Access Journal |
| issn | 2393-3127 2393-3127 |
| language | English |
| last_indexed | 2024-04-13T06:30:04Z |
| publishDate | 2019-01-01 |
| publisher | Ovidius University Press |
| record_format | Article |
| series | Ovidius University Annals: Economic Sciences Series |
| spelling | doaj.art-58f6ecc9e0d046179e2304f7fc1f0cc52022-12-22T02:58:11ZengOvidius University PressOvidius University Annals: Economic Sciences Series2393-31272393-31272019-01-01XIX2702710The Determinants Factors on Audit Quality: A Theoretical ApproachAndreea Claudia Crucean0Camelia Daniela Hategan1West University of TimisoaraWest University of TimisoaraThe evaluation of the audit quality is a current topic, taking into account that the increase of the information volume which can be found in the financial statements, requires a high effort to perform a quality audit mission, but also necessary. The research methodology proposed in this article is qualitative, by systematizing the most relevant scientific articles in which the issue of indicators influencing the quality of the audit services was debated. The analysis resulted in several indicators for measuring the quality of the audit services, the most relevant being regarding the characteristics of the auditor, the size of the company, the rotation of the auditors or information transparency. The main conclusion is that the quality level of the audit services provided can be influenced by many factors, both internal and external, but we consider that regardless of the factors that act on the quality of the audit, the professional judgement and the ethical actions of the auditors are the ones that can lead to a quality audit.http://stec.univ-ovidius.ro/html/anale/RO/wp-content/uploads/2020/02/Section%20V/13.pdfaudit qualityfactorsprofessional ethicseducationauditor’s characteristics |
| spellingShingle | Andreea Claudia Crucean Camelia Daniela Hategan The Determinants Factors on Audit Quality: A Theoretical Approach Ovidius University Annals: Economic Sciences Series audit quality factors professional ethics education auditor’s characteristics |
| title | The Determinants Factors on Audit Quality: A Theoretical Approach |
| title_full | The Determinants Factors on Audit Quality: A Theoretical Approach |
| title_fullStr | The Determinants Factors on Audit Quality: A Theoretical Approach |
| title_full_unstemmed | The Determinants Factors on Audit Quality: A Theoretical Approach |
| title_short | The Determinants Factors on Audit Quality: A Theoretical Approach |
| title_sort | determinants factors on audit quality a theoretical approach |
| topic | audit quality factors professional ethics education auditor’s characteristics |
| url | http://stec.univ-ovidius.ro/html/anale/RO/wp-content/uploads/2020/02/Section%20V/13.pdf |
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