Evaluation of Audit Quality: Determinants and Theoretical Approaches

This article explores the quality criteria of audits through a detailed literature review, aiming to identify the key indicators that allow measurement of this quality. The study highlights three essential factors: the auditor’s competence and independence, along with access to reliable and relevant information. The methodology is based on an analysis of previous works, distinguishing the factors that influence audit quality, and on assurance and cognitive theoretical approaches to evaluate this quality. The results of the study emphasize the growing importance of digital transformation in the audit profession, particularly the impact of digitalized audit technologies, which introduce new challenges regarding the independence and objectivity of auditors. The article thus paves the way for further research on the adaptation of the profession to digitalization and on the mechanisms to be implemented to ensure reliable and transparent audits in a constantly evolving environment. The contribution of this work to audit literature lies in its ability to provide a nuanced and multidimensional perspective on audit quality. By enhancing the understanding of the determinants of audit quality, it also offers a practical framework for researchers and practitioners seeking to assess and improve the quality of audits..