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48921

Engaement Partner Characteristics and Audit Quality - Compliance with IFAC Requirements

Article

Last updated: 04 Jan 2025

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Abstract

Engagement partners affect audit quality greatly. The International Federation of Accountants recognizes this importance with the issuance of International Education Standard No. (8) Titled "professional competence of engagement partners responsible for audits of financial statements "specifying the required competencies for the engagement partners to ensure audit quality. Regression and correlation analysis is used to analyze the results of questionnaires distributed to professionals in the accounting and auditing field finding that there is a positive significant relationship between the technical competencies, professional skills, and professional values, ethics, and attitudes and audit quality.

DOI

10.21608/atasu.2016.48921

Keywords

المحاسبة | مراجعة الحسابات | جودة المراجعة

Authors

First Name

Tarek Abd Elazeem Youssef

Last Name

Al Rashedy

MiddleName

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Affiliation

کلية التجارة - جامعة دمياط

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Orcid

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Volume

20

Article Issue

6

Related Issue

7564

Issue Date

2016-10-01

Receive Date

2019-09-22

Publish Date

2016-10-01

Page Start

21

Page End

46

Print ISSN

2356-8402

Online ISSN

2682-3128

Article File

ATASU_Volume 20_Issue 6_Pages 21-46.pdf

PDF . 1.3MB

Link

https://atasu.journals.ekb.eg/article_48921.html

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https://atasu.journals.ekb.eg/service?article_code=48921

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7

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المقالة الأصلية

Type Code

907

Publication Type

Journal

Publication Title

الفکر المحاسبى

Publication Link

https://atasu.journals.ekb.eg/

MainTitle

Engaement Partner Characteristics and Audit Quality - Compliance with IFAC Requirements

Details

Type

Article

Created At

22 Jan 2023