A Proposed Framework to the Professional Dimensions of Audit Quality in Egypt in light of Audit Quality Framework Issued by IAASB

Document Type : Original Article

Authors

1 Accounting Department Faculty of Commerce Alexandria University Alexandria Egypt

2 Business Information Systems Department, College of Management and Technology Arab Academy for Science and Technology and Maritime Transport Alexandria Egypt

Abstract

Given the importance of the professional implications of the general framework issued by the IAASB in 2013, a need for further analysis of the most important dimensions of the audit quality as suggested by the IAASB emerged.This research attempted to recognize the audit quality dimensions proposed by the general framework, in order to be able to identify the main determinants of audit quality proposed by the framework from three different perspectives; the audit firm perspective, the client perspective, and the professional practicing environment perspective. Afterwards the research aimed to tailor a similar framework that suits the Egyptian environment by identifying the professional di-mensions of audit quality in Egypt based on both; the literature point of view and the general framework of 2013 suggestions. A descriptive type of research is conducted, relying on secondary data, and a qualitative analysis took place to end up with a suggested framework for the Egyptian context along with a direction to the most important research areas in the field of audit quality in Egypt now and in the future.

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