Identify the Impact of the Audit Process Planning on the Total Quality Management

The audit process planning is a fundamental basis in the exercise of audit process. The peresent study aimed to identify the impact of the audit process planning on the total quality management. That audit planning as independent variable including audit process planning, preparing audit strategy, documenting audit process, and Total Quality Management.as dependent variable.
for this reason 2 parted questionnaire including audit process planning under standard 300 and total quality management were used as.To gathering data. The population is composed of 310 employed auditors in institutions of Iranian Association of Certified Public Accountants and and 172 samples was selected by utilizing from Corcoran formula… Using stratified sampling, 172 samples are selected that finally 111 useable questionnaire were acquired.
This study showed that the planning of the audit process has a significant effect on the quality management (p = 0.004) and direct (r = 0/358), the designing of the audit plan for comprehensive quality management (P = 0.001) p) and direct (r = 0/512) and documenting the audit process on total quality management has a significant effect (p = 0.001) and direct (r = 0.5557).
The results of the study of approving hypotheses was under investigation. So it can be concluded that there is a statistically significant impact of audit process planning under Auditing Standard (300) on the Total Quality Management. were the greatest impacts for the variable of documenting audit process.