Drivers of Audit Quality for the Development of the Audit Quality Framework based on the International Standards

2019 International journal of recent technology and engineering  
Audit quality has a role so important that various parties, including investors, creditors, regulators, and management, depend on financial information generated by the auditor to make decisions. Although it plays a very important role in auditing, the measurement of audit quality has not yet been agreed upon. By adopting various standards and perspectives developed by various world-leading institutions, this study revisits the importance of the role of building a theoretical model of audit
more » ... model of audit quality in the midst of its complexity. In this context, this study seeks to develop a theoretical review of the factors driving audit quality and develop a model framework for the development of auditing and audit quality research in future accounting scientific research.
doi:10.35940/ijrte.d6853.118419 fatcat:gw5p2wu7mbcujc2dyrvblvwv34