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This study will explore the concept of quality audit and how it affects the credibility of audit services in ensuring that auditors comply with approved professional standards. That will also include an assessment of the impact audit quality has on financial and business decisions made by users of these reports, investors, and companies. This paper therefore analyzes those factors that affect quality audits namely auditor competence, independence, regulatory environment, and accounting standards. It further looks into an auditing environment ac-counting standards as well as legal and regulatory requirements in influencing the quality of audit outcomes. Audit independence plus competence has been found to be two very significant components that influence quality audits. Beyond this, a proper legal and regulatory framework ensures auditors act according to regulations leading to improved quality of audited reports. It further indicates that the application of technology-driven audit practices, advanced software, and analytical tools makes accuracy possible and efficiency enabled in the process of auditing, so quality financial reports can be achieved. As a result of continuous interaction between auditors and clients, higher quality audit can be achieved due to more accurate and transparent information becoming available. In addition, this study gives emphasis on how the presence of strong regulatory boards goes a long way in having auditors monitored as well as ensuring their adherence to professional standards for strengthening audit quality. Among these findings, this study therefore recommends improved training for auditors on technicality as well as ethical practices relating to quality in auditing. Continuous development and updating of accounting and auditing standards are also suggested in this study to keep pace with economic and technological changes. It also suggests that continuous education and training to be promoted for auditors to help them acquire better skills in using modern technologies and data analysis, as well as encouraging auditors to embrace information technology tools that will make the audit process more accurate and of higher quality.

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Internal and External Factors Affecting Audit Quality: An Analytical Study of the Audit Environment Technology and Accounting Standards

  • 章节

  • 发表日期：

    2026年

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  • Nidal Mahmood Al-Ramahi,
  • Bashar Abdelqader Abdelrahman Alhamad

摘要

This study will explore the concept of quality audit and how it affects the credibility of audit services in ensuring that auditors comply with approved professional standards. That will also include an assessment of the impact audit quality has on financial and business decisions made by users of these reports, investors, and companies. This paper therefore analyzes those factors that affect quality audits namely auditor competence, independence, regulatory environment, and accounting standards. It further looks into an auditing environment ac-counting standards as well as legal and regulatory requirements in influencing the quality of audit outcomes. Audit independence plus competence has been found to be two very significant components that influence quality audits. Beyond this, a proper legal and regulatory framework ensures auditors act according to regulations leading to improved quality of audited reports. It further indicates that the application of technology-driven audit practices, advanced software, and analytical tools makes accuracy possible and efficiency enabled in the process of auditing, so quality financial reports can be achieved. As a result of continuous interaction between auditors and clients, higher quality audit can be achieved due to more accurate and transparent information becoming available. In addition, this study gives emphasis on how the presence of strong regulatory boards goes a long way in having auditors monitored as well as ensuring their adherence to professional standards for strengthening audit quality. Among these findings, this study therefore recommends improved training for auditors on technicality as well as ethical practices relating to quality in auditing. Continuous development and updating of accounting and auditing standards are also suggested in this study to keep pace with economic and technological changes. It also suggests that continuous education and training to be promoted for auditors to help them acquire better skills in using modern technologies and data analysis, as well as encouraging auditors to embrace information technology tools that will make the audit process more accurate and of higher quality.