Identifying The Factors Affecting The Quality Of Auditing From The View Of Consumers Of Audit Services

The ultimate value of an audit activity is to help consumers identify the quality of information received. The quality of audit that determines the performance of an audit is subject to a number of factors, Therefore, the purpose of this study is to identify and rank the factors affecting the quality of auditing from the perspective of consumers of these services. This research is an applied research and a survey based on the research method. Also, to achieve the purpose of the study, 29 variables related to audit quality were identified from the perspective of consumers of these services and divided into 3 components. The subjects of this study included credit managers based in Iranian banks. Finally, 123 credit managers of banks in the country were selected. SPSS software was also used for data analysis using factor analysis of research hypotheses. The results show that ethical values have the most influence and competence and competence have the least impact on audit quality from the viewpoint of consumers of these services.