Independent Audit Quality Modle by Emphasizing on Meeting Stakeholders’ Needs

Stakeholders, who seek to ensure the accuracy of the content of financial information, use independent auditing as an effective tool in the field of financial controls but often, face many ambiguities and questions about the quality of this tool. In the meantime, the present study and its purpose, which is to "provide Independent Audit Quality Modle by Emphasizing on Meeting Stakeholders’ Needs", can largely resolve their ambiguities and questions. Method The present qualitative research is a data foundation (with an emerging approach, containing an interpretive paradigm and an inductive approach) based on theoretical sampling, in-depth semi-structured interviews with fourteen auditors and continuous attention to the theoretical persuasion index. The research finding is "Independent Audit Quality Modle by Emphasizing on Meeting Stakeholders’ Needs". This multidimensional model includes four common components and a triple classification of stakeholders (containing eleven components). The components of the research model have an interactive relationship with each other. This relationship creates a situation in which each component of the model, is in terms of impact and effectiveness against the other component. This model, while acknowledging the ethical theory of auditing, shows the views and mental image of the interviewees of the research on the quality of independent auditing with emphasis on meeting the needs of stakeholders. The implementation of the research model or the use of its components, in addition to helping stakeholders in the quality of auditing, will increase public confidence in financial information.