Drivers of Audit Quality for the Development of the Audit Quality Framework based on the International Standards
Nurna Aziza1, Andi Agus2
1Nurna Aziza, Universitas Bengkulu, Bengkulu, Indonesia.
2Andi Agus, Sekolah Tinggi Ilmu Ekonomi Makassar Bongaya, Makassar, Indonesia.

Manuscript received on November 17., 2019. | Revised Manuscript received on November 24 2019. | Manuscript published on 30 November, 2019. | PP: 12820-12823 | Volume-8 Issue-4, November 2019. | Retrieval Number: D6853118419/2019©BEIESP | DOI: 10.35940/ijrte.D6853.118419

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Abstract: Audit quality has a role so important that various parties, including investors, creditors, regulators, and management, depend on financial information generated by the auditor to make decisions. Although it plays a very important role in auditing, the measurement of audit quality has not yet been agreed upon. By adopting various standards and perspectives developed by various world-leading institutions, this study revisits the importance of the role of building a theoretical model of audit quality in the midst of its complexity. In this context, this study seeks to develop a theoretical review of the factors driving audit quality and develop a model framework for the development of auditing and audit quality research in future accounting scientific research.
Keywords: Audit Quality, Driving Factors, Framework, International Standards.
Scope of the Article: Quality Assurance Process, Standards, and Systems.