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Abstract


AUDIT QUALITY AND FACTORS AFFECTING AUDIT QUALITY

As a result of developing technology and competition conditions, the activities of the companies are becoming more and more complex. In these circumstances, it is necessary to adapt to new conditions in order to carry out audit processes. Here, it is important that audit institutions, like firms, develop new perspectives and learn new methods in order to ensure quality in audit. It is extremely important to establish the ethical relationship with independent audit in order to achieve quality in independent audit. Some auditing scandals in the past have led to particular ethical regulations. In this process, it is extremely important to establish the interaction between independent auditing and ethics in order to eradicate the traumas caused by scandals and to increase trust in auditing



Keywords
Audit, Quality, Audit Quality Page.



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