An Overview of Assessment of Quality Audit Practices

Exploring the Factors Affecting Audit Quality in Practice

Abstract

The examination distinguishes different builds that offer significance to audit quality in practice auditors’ characteristics, company's attributes, compliance obligations, the substance and control of audit techniques, financial proclamation quality and client administration direction. It also recognizes acts, for example, posing challenging inquiries, professional appearance, the quality of association among auditor and AC, consultation and preparing, and articles, for example, archives and records as fundamental in symbolizing audit quality in practice. The investigation also highlights the presence of possible conflicts between a portion of these builds of audit quality and the potential for problems in audit quality in practice.