Evaluation of Audit Quality within the Framework of Organizational Culture and Professional Ethics Analysis

The purpose of this study is to evaluate the quality of auditing in the context of organizational culture analysis and professional ethics. To achieve the research goal, 384 questionnaires were distributed and collected among auditors working in auditing firms and the auditing organization. The data collected by the questionnaires were analyzed by SPSS24 and Smart PLS3 software using structural equation modeling. The results of research hypotheses in this study at 99% confidence level showed that participation, integration, standardization and consideration of values as a dimension of organizational culture in auditing firms has a positive and significant effect on audit quality of companies, so by increasing each dimension of organizational culture including Participation, integration, standardization and value consideration, the quality of corporate auditing increases. Also, responsibility, trustworthiness, justice and honesty as a dimension of auditors' professional ethics have a positive and significant effect on the quality of companies' audits, so with increasing each dimension of professional ethics including responsibility, trustworthiness, justice and honesty, companies' audit quality increases. Finally, the results showed that organizational culture has a positive and significant effect on the relationship between auditors 'professional ethics and audit quality of companies and organizational culture has less effect on.