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The Determinants Factors on Audit Quality: A Theoretical Approach

Author

Listed:
  • Andreea Claudia Crucean

    (West University of Timisoara)

  • Camelia Daniela Hategan

    (West University of Timisoara)

Abstract

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.

Suggested Citation

  • Andreea Claudia Crucean & Camelia Daniela Hategan, 2019. "The Determinants Factors on Audit Quality: A Theoretical Approach," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 702-710, December.
    • Handle: RePEc:ovi:oviste:v:xix:y:2019:i:2:p:702-710
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    Cited by:

    1. Madher E. Hamdallah & Salem Al-N’eimat & Anan F. Srouji & Manaf Al-Okaily & Khaldoon Albitar, 2022. "The Effect of Apparent and Intellectual Sustainability Independence on the Credibility Gap of the Accounting Information," Sustainability, MDPI, vol. 14(21), pages 1-22, November.

    More about this item

    Keywords

    audit quality; factors; professional ethics; education; auditor’s characteristics;
    All these keywords.

    JEL classification:

    • M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General
    • M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing

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