The quality of audit services, the first part
The quality of audit services, the first part
The quality of the auditing services of the first part, we want to express in several parts.
Obviously, the most important indicator is the quality of any activity, product or final result of that activity.
Auditing is no exception to this rule.
And its quality depends on the result of the audit service or the audit report.
So that the accountants must provide a report to provide quality services.
to evaluate the credibility of financial statements in the best way.
Audit services may be one of the services in which the quality from the customer’s point of view is not worth evaluating alone.
In other words, in the auditing profession, although the main client is the unit under consideration.
But due to the wide range of users of the audit report, including banks, stock exchanges, debtors and creditors, etc., the quality of the work is given great attention and interest.
who look like customers in general.
Another feature of the auditing profession is that in some cases the interests of the users may be in conflict with each other.
This adds to the sensitivity of the auditing profession.
Respecting the interests and providing the opinion of users is not possible in this profession.
except by applying one of the most basic auditing standards, that is, the principle of independence.
It is by applying and following this principle that such services can be performed with complete impartiality and professional judgment can be provided.
Audit institutions realized that with the growth of competition in the audit profession, it is necessary to provide the best quality services to the market.
The change of the audit approach from a systemic activity to a risk-based activity led to the fact that the quality of the methods of doing the work will be paid more attention from now on.
Because the lower the quality of work methods, the higher the professional risk.
Also, reducing the quality of the services provided may be a threat to the credit, reputation, and fee requested by the auditor.
The history of research in the field of audit service quality can be divided into two main categories:
A) Researches that have been done from the point of view of suppliers:
Researches that have been done from the point of view of suppliers.
It mainly emphasizes the factors that influence the auditor’s abilities to deliver a high quality audit.
b) Researches that have been carried out from the point of view of the applicant:
Researches that have been done from the perspective of applicants for audit services, mainly deal with factors that affect the users of audit reports, including shareholders, legal authorities, creditors, and business owners. (Azin Far, 2016).
Researchers believe that larger audit firms provide audit services with higher quality.
Because they are interested in gaining more reputation in the labor market.
And since the number of their owners is large, there is no need to worry about losing them.
It is believed that such institutions provide audit services with higher quality due to access to more resources and facilities for training their auditors and conducting various tests.
Recent research shows that there is a positive relationship between the type of industry the auditor specializes in and the quality of the audit report.
Expert auditors, due to their greater ability to identify and deal with the specific problems of that industry, can perform audits with higher quality (Dan et al., 2000).
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