The willingness of auditors to supply the quality of the second part of the audit

The willingness of auditors to supply the quality of the second part of the audit

Supplying the quality of the audit of the second part, which we deal with in several parts

1- The effect of auditors‘ motivation on the supply of audit quality (continued)

Auditors can reduce the risk of lawsuits in India by increasing their procedures and consequently increasing the quality of audits and audit fees.

In this regard, it is necessary to pay attention to two points.

One issue is that the employer must be willing to pay more under the title of “only audit fee”;

Otherwise, this may lead to termination of cooperation with her.

Also, increasing auditors’ proceedings does not eliminate the risk of lawsuits.

Because even if the auditors act completely according to the auditing standards, there is still a possibility that legal claims will be filed against the auditors (SAS47).

Research shows that the risk of more lawsuits leads to an increase in the audit fee and ultimately the quality of the audit.

If auditors cannot reduce the risk of lawsuits by increasing proceedings and increasing fees,

As a next solution, they can avoid accepting high-risk employers.

Auditors who seek to gain and maintain reputation should avoid accepting high-risk clients.

On the other hand, this will lead to an increase in audit quality.

Because famous auditors provide high quality audit services.

Apart from these issues, lawsuits may be filed against auditors and auditors try to reduce their risk by lobbying.

Few researches have been done due to the lack of sufficient information about the issue of lobbying.

Therefore, it is difficult to draw conclusions from this strategy.

In general, research has shown that the risk of lawsuits will increase if the size of the auditing firm increases, the tenure of the auditor decreases, and accruals increase.

2- The influence of auditors’ qualifications on the supply of audit quality

The competence of auditors refers to the ability of auditors to provide high quality audits.

which includes the level of training, skills and work expertise of auditors.

The competence of the auditor is not independent from her motives.

Usually, high incentives to provide quality audits are the motivation that auditors try to increase their professional competence to provide quality services.

Also, higher professional competence in providing services will increase the reputation and, consequently, the auditors’ motivation.

Archival research on professional competence has received less attention than the research on auditors’ motivation.

Some researches have examined the expertise of auditors.

Auditors try to become experts in their profession when they gain benefits such as increased fees by increasing market share and economic efficiency.

It is expected that professionals working in the auditing profession will provide more quality services due to their extensive knowledge and higher work experience.

The main challenge of this type of research is measuring auditors’ expertise.

which usually use variables such as market share, sales, size, audit fee, number of owners, Herfindel index.

The research results indicate that the institutions that operate at the international level have higher accounting quality.

The results of some researches that have investigated audit procedures indicate that if the level of importance is reduced and then the substantive procedures are increased, the quality of the audit will increase.

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