WHY IS IT INTERESTING TO STUDY THE DURATION OF THE RELATIONSHIP (REVIEW OF THE AUDITOR AND THE SUBJECT) AUDITOR – AUDITED ENTITY?

 Dr. proc Almida Hoxha (Kafia)

MSc Doriana Deda

 

Hypotheses:

  • The duration of the relationship (revisiting the auditor more than one time in the same entity) auditor – audited entity can improve the quality of the audit.
  • Contextual factors can mitigate the duration risk

The purpose of the research

Why is it of interest to study the auditor-audited entity relationship within the duration of this report?

Research question:

How does the long-term auditor-audited entity relationship affect audit quality, seen from the auditor’s point if view?

The purpose of the research:

The purpose of this research is to determine whether performing a long-term audit engagement may cause unethical behavior by the auditor, which may result in lower audit quality.

Methodology

The study method is based on primary research (qualitative and quantitative research) and secondary research (literature review).

Primary research – which is based on field data and information. The source of this information is the close observation of the functioning of the audit process as well as the questionnaire completed by the external public auditors.

Secondary research (secondary research) – which was used to study the theoretical concepts of external auditing. Many research articles have been used for this.

Volume 8. No.1(2023)

ISSN 2661-2666 (Online) International Scientific Journal Monte (ISJM)
ISSN 2661-264X (Print)

DOI : 10.33807/monte.20233012

DOI URL: https://doi.org/10.33807/monte.20233012

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This is an open-access article under the CC BY-NC-ND license (creativecommons.org/licenses/by-nc-nd/4.0/)