Building a Model of Factors Affecting the Quality of Financial Statement Audits of Independent Audit Firms

This article studies the factors affecting the quality of financial statement audits of independent auditing companies. Through qualitative research method, the author reviews previous studies. The model shows that there are three factors that affect the quality of financial statement audits, which are: Responsibility, independence and audit experience. From the above results, the article provides academic and practical management implications, contributing to improving the quality of financial statement audit activities of independent auditing companies in the coming time.