DENETİM KALİTESİ: BİR LİTERATÜR TARAMASI (2019-2022)
AUDİTİNG QUALİTY: A LİTERATURE REVİEW (2019-2022)

Summary/Abstract: Although much has been published about audit quality, there are still significant discrepancies in the literature. After two decades of study on audit quality, researchers are still far from establishing a single framework of indicators that decide, absolutely, if the activity of a statutory auditor has taken place in accordance with the criteria set out in the applicable standards. Several definitions have been established, each based on a distinct approach. Importantly, it is an issue that is always evolving, and the discussion in the literature is currently rather open. It appears that the notion of audit quality has been increasingly significant throughout the years, as there has been a rising requirement to assure the truth and accuracy of audits. The purpose of this research is to look at national and international studies on audit quality between 2019 and 2022. The study concluded that professional competence, personality, experience, independence, professional care, reputation, impartiality, professional scepticism, ethical rules, company size, company value, time budget pressure, audit rotation, board characteristics, audit fees, and covid-19 all influenced audit quality.

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