{"id":17564,"date":"2023-09-11T15:35:55","date_gmt":"2023-09-11T12:05:55","guid":{"rendered":"https:\/\/bilangozareshgar.ir\/understanding-audit-quality\/"},"modified":"2023-10-05T11:41:01","modified_gmt":"2023-10-05T08:11:01","slug":"understanding-audit-quality","status":"publish","type":"post","link":"https:\/\/bilangozareshgar.ir\/en\/understanding-audit-quality\/","title":{"rendered":"Understanding audit quality"},"content":{"rendered":"

[vc_row][vc_column][vc_column_text css=”.vc_custom_1696493453243{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

Understanding audit quality<\/strong><\/h3>\n
Understanding audit quality<\/p>\n
Quality improvement is the guarantee of survival and progress.<\/p>\n
This issue, especially in competitive and free market-based systems, is well evident and undeniable.<\/p>\n
Because customers and consumers always demand the best qualities.<\/p>\n
In other words, neglecting the quality and improving it will lead any activity to stop and decay.<\/p>\n
Monitorability always improves the quality of work.<\/p>\n
On the other hand, the spread of this culture always keeps the environment in a sense of responsibility.<\/p>\n
And the existence and presence of an audit organization with such characteristics in the field of economic and industrial activities<\/a> will definitely promote the culture of accountability.<\/p>\n
which is necessary for the health of the economy and industry in any country (Yaqub Nejad and Amiri, 2016).<\/p>\n
The understanding of audit quality from the point of view of some researchers is as follows:<\/p>\n
D’Angelo (1981) concludes that larger audit firms have less incentive for opportunistic behavior.<\/p>\n
And hence, users’ perception of audit quality puts them in a better position.<\/p>\n
Moreland (1995), in his research, showed that the requirements of the Securities and Exchange Commission for the world’s major audit institutions have led to a better understanding of high audit quality by users.<\/p>\n
Lee Dang (2004) has stated in his research that users’ perceptions of audit quality<\/a> represent the actual audit quality.<\/p>\n
Among the conducted researches, most of this size variable has been used.<\/p>\n
And it is assumed that large audit institutions have higher audit quality than smaller institutions.<\/p>\n
Of course, the two main presuppositions of this issue (firstly, audit institutions have provided the same audit quality for all owners in all financial periods.<\/p>\n
And secondly, the quality of all auditing institutions, big and small, is the same).<\/p>\n
It is itself challenged.<\/p>\n
(In his professional opinion, the auditor<\/a> seeks to know the objective reality, which is usually impossible to achieve.<\/p>\n
True belief is the awareness of objective reality.<\/p>\n
It depends on the mental attitude of the believer as well as the existence of reality (Basic Auditing Statement, 1973).[\/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_1696493453243{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;}”] Understanding audit quality Understanding audit quality Quality improvement is the […]<\/p>\n","protected":false},"author":20,"featured_media":17538,"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":[3562,4082,5000,4073,5044,5045],"class_list":["post-17564","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-audit","tag-audit","tag-audit-fees-en","tag-audit-quality","tag-audit-quality-audit-quality","tag-audit-quality-framework","tag-understanding-audit-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\/17564","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=17564"}],"version-history":[{"count":0,"href":"https:\/\/bilangozareshgar.ir\/en\/wp-json\/wp\/v2\/posts\/17564\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/bilangozareshgar.ir\/en\/wp-json\/wp\/v2\/media\/17538"}],"wp:attachment":[{"href":"https:\/\/bilangozareshgar.ir\/en\/wp-json\/wp\/v2\/media?parent=17564"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bilangozareshgar.ir\/en\/wp-json\/wp\/v2\/categories?post=17564"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/bilangozareshgar.ir\/en\/wp-json\/wp\/v2\/tags?post=17564"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}