He with gathering questionnaire data and test His hypothesis show that a meaningful relationship among the factors affecting the competence of auditors and auditor independence and audit quality.
The findings of the study indicate that factors such as tenure, industry expertise, complete audit on time budget, employer reputation, audit fee, audit managers and partners to monitor the quality of the audit work performed influence on the independent audit.
Some of the most common definitions of audit quality include: market assessment of the likelihood that the financial statements contain material misstatement, and the auditor shall report the discovery of misstatement
In contrast, researchers in accounting and auditing, have been addressed multiple dimensions of audit quality dimensions, this dimensions is often different definitions.
Since the purpose of the audit, make sure into financial statements, so, audit quality means financial statements audited being free from material misstatement.
This definition leads to the following question: "How are users to evaluate the amount of reliable the audited financial statement?" This definition of audit quality is based on the quality of audits conducted, since the reliability level of audited financial statement cannot be determined before play audit.
In addition, the audit outcomes also have a significant impact on audit quality because most stakeholders in their assessment of audit quality outcomes audit report are being addressed .
in that they developed a broader survey of audit quality attributes and administered the survey to a combination of external audit, internal audit, and business professionals.
The use of computer audit has great benefit such as improvement of quality and auditor's judgment, increasing efficiency and reducing cost of auditing and improving in a competitive situation.
Audit quality is simply not possible to measure and the actual quality of audit is invisible and it can only be assessed after performing audits, Palmrrose For example, in 1988, to measure actual quality is used the amount of lawsuits against auditors .
The present study sought to appropriate and scientifically answer to the question, that, whether The factors expressed above, the influence of information technology audit quality or not?
also existane non-duty members of the board, chairman of the board and the amount owed by the entity has no effect on the selection of quality auditors.
no effect proper accountability of audit team members on IT audit quality rejected and can be adopted against hypotheses That show, proper accountability of audit team members is affecting on IT audit quality
In this study examines auditors' views on the impact of factors affecting IT audit quality, factors such as proper accountability audit team, the audit framework and procedures
there is no effect existence of proper framework and audit procedures on IT audit quality, rejected and can be adopted against hypotheses that show, existence of proper framework and audit procedures on IT audit quality.
no effect framework and audit procedure on IT audit quality, rejected and can be adopted against hypotheses That show, framework and audit procedure is affected on IT audit quality