The Relationship Between Auditor Independence, Firm Characteristics And Audit Quality

79 pages Chapters 5 ID: BAM0741

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DepartmentBusiness Administration and Management
TypeProject
Pages79
Chapters5
MethodologyOrdinary Least Square
Reference StyleYES
FormatMS Word & PDF
Reference No.BAM0741

Abstract

CHAPTER ONE: INTRODUCTION1.1    Background to the StudyIt has been advocated by auditing scholars that the main aim of an audit assignment is to produce a quality report. The emphasis here is on ‘quality report’, hence, it is presumed that the major role of the auditor is the production of a quality report; achieved through strict adherence to the principles of high audit quality. DeAngelo (1981) defines audit quality as the market-assessed joint probability that a given auditor will both detect material misstatements in the client’s financial statements and report the material …

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