أهم مؤشرات الاستدلال على جودة المراجعة الخارجية : دراسة استطلاعية لآراء بعض المهنيين

Abstract EN

This study investigates the auditor’s perspectives on the factors that may have a sinignificant on the quality of the audit service provided by auditing firms.

Research data was collected through a questionnaire developed from previous studies.

Results showed that the strongest factors affecting audit quality from auditor’s perception are audit firm’s reputation, audit firm size, auditing standards, and auditor litigation.