Dr. proc Almida Hoxha (Kafia)
MSc Doriana Deda
- 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?
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.
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)
Full Text: PDF
This is an open-access article under the CC BY-NC-ND license (creativecommons.org/licenses/by-nc-nd/4.0/)