Audit Quality Based on Auditor Features

Abstract

This study aimed to investigate the effect of work experience, professional competence, motivation, accountability and objectivism of the auditor on the quality of audit from the perspective of the employer hired in companies. The present study identified the factors affecting the quality of audit that have not been well studied in Iran. According to the results of this study, the professional competence, accountability and objectivity of the auditor had a significant effect on the quality of audit. Hiring people with great work experience increases the quality of auditing due to the auditor's professional competence. Auditors gain deeper knowledge and better judgment to achieve auditing quality. Accountability improves the auditor's performance and enables them to act objectively without being influenced by the others