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Explaining the Audit Quality Pattern of Systematic Approach
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Abstract: (1206 Views) |
| Defining the audit quality is crucial for the users of accounting information, because of performance appraisal, profitability forecasting and determining the true value of the company. The purpose of this study is to estimate a model for identifying audit quality criteria using fuzzy AHP model and then use T-Test to explain the audit quality systemic model so as to optimize the initial model. For this purpose, 17 influential variables from literature and research background were studied in three groups (input, process and output) during 2016 in the scope of the Audit Organization and member organizations of the Iranian Society of Certified Accountants. The results show that the application of fuzzy logic model ranks criterion of importance of audit quality. Performance evaluation of fuzzy logic models and T-test confirms this pattern, so that the mean benchmarks, industry expertise, partner’s workload, relocation of partners and reshuffle of financial statements have the most significant impact on the audit quality. These six criteria together represented more than 76% of the importance of audit quality in the input, output, and process indices, respectively. |
Article number: 2 |
| Keywords: Audit Quality, Fuzzy Logic, Systematic Approach, T-test. |
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Full-Text [PDF 525 kb]
(393 Downloads)
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Type of Study: Research |
Subject:
Auditing
Received: 2020/01/15 | Accepted: 2020/10/24 | Published: 2022/01/2
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