Document Type : Original Article
Authors
1
PhD student in Accounting, Kashan Branch, Islamic Azad University, Kashan, Iran
2
Assistant Professor of Accounting, Kashan Branch, Islamic Azad University, Kashan, Iran (Corresponding Author)
3
Associate Professor, Department of Accounting, Kashan Branch, Islamic Azad University, Kashan, Iran
4
Assistant Professor, Department of Accounting, Kashan Branch, Islamic Azad University, Kashan, Iran
5
Assistant Professor, Department of Management, Faculty of Humanities, Kashan University, Kashan, Iran
Abstract
The need for quality in audit services arises from the lack of information symmetry between company executives and investors. Since it is a question of valuing a company's stock, auditing is one way to determine the validity of financial statement information. The present study is a quasi-experimental and applied study and was conducted after different stages by qualitative or judgmental methods. The qualitative part of the research included interviews with experts. Therefore, the statistical population consisted of experts familiar with the subject of research (university professors and experts in the field of accounting and auditing). The external audit quality control model consists of 8 components. These components included the external quality of the audit, legal requirements, professional standards, professional independence, professional ethics standards, audit clients, professional staff of auditing firms, competition in the auditing market, and the general public. In order to measure the variables, the survey method of experts and employees of the auditing organization and auditing firms under review has been used. Therefore, in order to determine the relationship between the variables, the estimation of structural equations was used by Smart-PLS software.
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