A Suggested Mechanism to Measure External Audit Quality and Failure

Yazarlar

  • Dhiaa Shamki College of Administration and Economics, Uruk University, Baghdad, Iraq
  • Muwafaq A. Hussein Auditing Professor for Postgraduate students, certified Public

This study reviews measures of external audit quality and failure cases through discussing many studies which present them as cases, definitions, and failure reasons. The differences between both cases of audit, as procedures, are theoretically tested by a set of requirements in a suggested designed mechanism titled Audit Quality and Failure Measurement Mechanism (AQFMM) that based on 10 assumptions and includes 5 stages to measure audit. The conclusions of the study point out that the best way to measure audit is by separating between both cases of audit quality and failure and finding their differences and boundaries by the suggested mechanism.

Anahtar Kelimeler:

External Audit Quality,- Audit Failure- a suggested Mechanism

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A Suggested Mechanism to Measure External Audit Quality and Failure . (2023). Journal Port Science Research, 6(3), 211-232. https://doi.org/10.36371/port.2023.3.4

Nasıl Atıf Yapılır

A Suggested Mechanism to Measure External Audit Quality and Failure . (2023). Journal Port Science Research, 6(3), 211-232. https://doi.org/10.36371/port.2023.3.4