The Influence of Client importance on the Audit Quality According to the Mandatory Audit firm Rotation

Client importance is the extent to which the client is essential to an audit firm. Firms that are large in size or have higher audit fees are usually more important than smaller clients. But audit rotation can prevent auditors from having a personal relationship with the client, thus increasing auditor independence. The purpose of this study is to investigate the influence of client importance on the audit quality according to the mandatory audit firm rotation. The information required for this study is taken from the financial statements of 146 companies in the period 1392-1391. In terms of purpose, the research is part of applied research and the research method is correlational in terms of nature and content, and panel analysis has been used to analyze the hypothesis. The results of the research hypotheses test showed that the importance of the client has a negative and significant effect on the audit quality; Mandatory rotation of the audit firm does not affect the effect of the importance of the client on the quality of the audit.