{"id":17529,"date":"2023-09-10T15:01:52","date_gmt":"2023-09-10T11:31:52","guid":{"rendered":"https:\/\/bilangozareshgar.ir\/independent-audit-quality\/"},"modified":"2023-10-11T12:37:54","modified_gmt":"2023-10-11T09:07:54","slug":"independent-audit-quality","status":"publish","type":"post","link":"https:\/\/bilangozareshgar.ir\/en\/independent-audit-quality\/","title":{"rendered":"Independent audit quality"},"content":{"rendered":"

[vc_row][vc_column][vc_column_text css=”.vc_custom_1697015265271{background-image: url(https:\/\/bilangozareshgar.com\/wp-content\/uploads\/2023\/08\/زیر-متن_prev_ui-300×181-1.png?id=16893) !important;background-position: center !important;background-repeat: no-repeat !important;background-size: contain !important;}”]<\/p>\n

Independent audit quality<\/strong><\/h3>\n
Independent audit quality<\/p>\n
Audit quality has various definitions.<\/p>\n
In the professional literature, audit quality is defined in terms of compliance with relevant auditing standards.<\/p>\n
In contrast, professional accounting researchers consider multiple dimensions for audit quality.<\/p>\n
And these dimensions often lead to definitions that look different.<\/p>\n
The most general definitions of audit quality include the following important issues:<\/p>\n
The possibility of major errors in the financial statements that the auditor can discover and report.<\/p>\n
The possibility that the auditor will not issue a conditional report for financial statements containing significant errors.<\/p>\n
A criterion for the auditor’s ability to reduce biased mistakes and distortions and improve the quality of accounting data.<\/p>\n
The accuracy of the information about which the auditor has issued a report<\/a>.<\/p>\n
The aforementioned definitions include different degrees of competence and independence dimensions of auditors in conducting audits (real independence) as well as how users perceive their independence.<\/p>\n
(Alavi Tabari et al., 1388).<\/p>\n
The most common definitions of audit <\/a>quality from the perspective of researchers are as follows:<\/p>\n
From D’Angelo’s (1981) perspective, audit quality is “the market’s assessment of the likelihood that the auditor will first detect material misstatements.”<\/p>\n
and secondly, to report the discovered distortion.<\/p>\n
This definition is based on the assumption that users’ understanding of audit quality (market inference) represents the actual audit quality.<\/p>\n
Titman and Truman (1986) have defined the quality of the audit as the accuracy and correctness of the information that is provided to the investors after the audit.<\/p>\n
Palm Rose (1988) defines audit quality in terms of auditor crediting.<\/p>\n
Since the purpose of the auditor is to create confidence in the financial statements.<\/p>\n
Therefore, audit quality means that the audited financial statements are free from significant distortions.<\/p>\n
In fact, this definition emphasizes the audit results.<\/p>\n
That is, the reliability of the audited financial statements reflects the high quality of the audit<\/p>\n
it does.<\/p>\n
This definition leads to the following questions:<\/p>\n
How users evaluate the reliability of audited financial<\/a> statements<\/p>\n
they do?<\/p>\n
This definition of audit quality is based on audits performed.<\/p>\n
Because the assurance level of the audited financial statements cannot be determined before the audit.<\/p>\n
As a result, the definition of Palm Rose (1988) emphasizes the real quality of the auditor.<\/p>\n
Davidson and New (1993) consider audit quality as the auditor’s ability to detect and remove significant misstatements and detect manipulation of net profit.<\/p>\n
Lam and Chang (1994), state that audit quality should be defined for each audit work separately (separated by services performed).<\/p>\n
Because the auditing firm may not perform all its audits at the same quality level.<\/p>\n
. The provided definitions do not cover many factors affecting audit quality<\/p>\n
Audit quality is a complex concept and cannot be limited to a simple definition (Boner, 2008).<\/p>\n
To provide quality services, auditors must provide a report that best evaluates the creditworthiness of financial statements.<\/span>[\/vc_column_text][\/vc_column][\/vc_row]<\/p>\n<\/body><\/html>\n<\/div>","protected":false},"excerpt":{"rendered":"
[vc_row][vc_column][vc_column_text css=”.vc_custom_1697015265271{background-image: url(https:\/\/bilangozareshgar.com\/wp-content\/uploads\/2023\/08\/زیر-متن_prev_ui-300×181-1.png?id=16893) !important;background-position: center !important;background-repeat: no-repeat !important;background-size: contain !important;}”] Independent audit quality Independent audit quality Audit quality has various […]<\/p>\n","protected":false},"author":20,"featured_media":17507,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"episode_type":"","audio_file":"","podmotor_file_id":"","podmotor_episode_id":"","cover_image":"","cover_image_id":"","duration":"","filesize":"","filesize_raw":"","date_recorded":"","explicit":"","block":"","itunes_episode_number":"","itunes_title":"","itunes_season_number":"","itunes_episode_type":"","yasr_overall_rating":0,"yasr_post_is_review":"","yasr_auto_insert_disabled":"","yasr_review_type":"","footnotes":""},"categories":[2936],"tags":[5000,5004,5006,5005,5007,5001,5011,5002,5735,5008,5003,5009],"class_list":["post-17529","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-audit","tag-audit-quality","tag-audit-quality-1401","tag-audit-quality-and-company-performance","tag-audit-quality-and-financial-performance","tag-audit-quality-and-its-measurement-criteria","tag-audit-quality-and-profit-management","tag-audit-quality-of-independent-auditors","tag-audit-quality-of-the-article","tag-debt-financing-and-earnings-management","tag-independent-audit-quality","tag-internal-audit-quality","tag-quality"],"acf":[],"yasr_visitor_votes":{"stars_attributes":{"read_only":false,"span_bottom":false},"number_of_votes":0,"sum_votes":0},"_links":{"self":[{"href":"https:\/\/bilangozareshgar.ir\/en\/wp-json\/wp\/v2\/posts\/17529","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/bilangozareshgar.ir\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/bilangozareshgar.ir\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/bilangozareshgar.ir\/en\/wp-json\/wp\/v2\/users\/20"}],"replies":[{"embeddable":true,"href":"https:\/\/bilangozareshgar.ir\/en\/wp-json\/wp\/v2\/comments?post=17529"}],"version-history":[{"count":0,"href":"https:\/\/bilangozareshgar.ir\/en\/wp-json\/wp\/v2\/posts\/17529\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/bilangozareshgar.ir\/en\/wp-json\/wp\/v2\/media\/17507"}],"wp:attachment":[{"href":"https:\/\/bilangozareshgar.ir\/en\/wp-json\/wp\/v2\/media?parent=17529"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bilangozareshgar.ir\/en\/wp-json\/wp\/v2\/categories?post=17529"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/bilangozareshgar.ir\/en\/wp-json\/wp\/v2\/tags?post=17529"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}