Auditing services quality improvement based on the independent auditing attitude of the social responsibility

Document Type : Original Article


1 Department of Accounting, Qazvin Branch, Islamic Azad University, Qazvin, Iran

2 Department of Accounting, Rasht Branch, Islamic Azad University, Rasht, Iran

3 Department of Accounting, Lahijan Branch, Islamic Azad University, Lahijan, Iran


The evaluation of the social responsibility of the internal auditor shows the effects of the non-financial goals of an organization and can lead to the improvement of the quality of audit services. The purpose of this research is Auditing services quality improvement based on the independent auditing attitude of the social responsibility. based on which, each of the respondents of the statistical community (independent auditors) is based on the existence and size of each of the model indicators in the organization. They answered based on the 5-option Likert and the data of this questionnaire was entered into Smart PLS software. The results found indicate that from the point of view of independent auditors, organizational factors, support and programs of the government and the auditor have a significant effect on improving the quality of audit services due to the quality of financial statements. The general result of the research indicates that the responsibility of internal auditors increases the effectiveness and economic efficiency of audits and helps auditors in providing quality public services.


Main Subjects

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