أثر عوامل قياس الجودة و العصف الذهني على زيادة فاعلية جودة المراجعة الخارجية : دراسة ميدانية على مكاتب المراجعة في مصر

Abstract EN

Our study is aiming to show the most effectiveness factors which affecting external auditing quality by examining the impact of each of the size of The audit office, the practical and scientific qualification, the experience of the audit teamwork, auditor independency, contract period and brainstorming sessions.

All of the above will improve the standard of external auditing quality by more effectively ways through formatting a suggested model or framework.

Also, I suggested the main purpose of my study which stating that "What are the effective factors that effecting the quality of external audit profession in Arab Republic of Egypt? The study is depended on analytical descriptive method, inductive approach and opening questionnaire tool which was distributed to little sample of auditors and auditor managers in office (large Big 4- Medium – Small) in Cairo, Giza and Alexandria, and they numbered (73) units in (39) offices and companies.

The results of the study are found that the relative importance of the factors which affecting the effectiveness of external audit quality by (79.32% ).

Also there is a high level of effectiveness of the quality of external audit in the offices and companies by studying sample (82% ), Where there is a commitment to standards of auditing and rules of professional which improving audit quality.

The final results are showed that the study sample is working to improve the quality of auditing, reduce the overall risk of errors and avoid them from repeating.

Finally all of the above will contribute in presenting perfect financial statements which are coming out in a way that reflects the effectiveness of the audit process and achieving its goals.

However that will close the gap between the external auditor's expectations and the financial statements users.

Hence, the factors are the studied depending on explaining the change in the effectiveness of the external audit quality by 38.57% according to the coefficient of determination (R2), and the explanatory power of the factors is 37.97% according to the modified coefficient of determination, at a statistically acceptable level of significance with a degree of Confidence greater than 95% .

Also, the study recommends that audit offices and companies should take into their consideration the results of the regression models that have been concluded, which contributing in increasing the effectiveness of external audit quality.

No none can deny that the importance of raising the standard of awareness of auditors' knowledge about quality measurement factors, because of their positive impact on increasing the effectiveness of the external audit quality at all.