Provide a model of factors affecting audit quality Using Delphi method and triangular fuzzy technique center of gravity

Document Type : Original Article

Authors
Keramat jafari 1
keyhan azadi 1
mehdi fadaei 2
1 Department of Accounting, Rasht Branch, Islamic Azad University, Rasht, Iran
2 Department of Management, Rasht Branch, Islamic Azad University, Rasht, Iran
Abstract
Identifying the factors affecting audit quality has always been one of the study challenges of audit researchers and often internal factors affecting audit quality have been studied, but so far a conceptual model for identifying all internal and external factors affecting audit quality using the method Delphi is not provided. In this study, 66 factors affecting the quality of auditing were presented using the views of 15 auditors, members of the Iranian Society of Certified Public Accountants, and the Delphi method was presented. According to the findings of this study, internal criteria include inputs, processes and outputs, and external criteria also include economic, cultural components and laws and regulations. Also, using triangular fuzzy logic, the center of gravity of the identified factors entered the fuzzy stage and finally, during different stages, 22 important factors were identified. Factors such as scientific and technical competence, independence and impartiality, supervisor's expertise in the client industry, the auditor's emotional intelligence and the interaction of the audit team were among the most important internal criteria affecting the quality of the audit. Factors such as the level of government support for the audit profession, the level of economic transparency, the audit committee, the existence of a culture of disclosure and accountability in society are also identified as the most important external criteria affecting the quality of auditing and a comprehensive model is presented.
Keywords
audit quality
level of government support for the auditing profession
auditor emotional intelligence
economic transparency
culture of accountability
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