الفهرس 
Measuring the impact of quality control policies and procedures on auditor performance
AbstractOnly 14 pages are availabe for public view
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Abstract
In the light of audit quality importance to different parties interested in the reliability of financial statements and the need to develop audit quality measures, this study examines and analyzes a set of auditor performance related measures to serve as indicators for the effective application of quality control elements inside audit firms as set by ISQC 1 and ISA 220. The study relied on conducting an experimental study in addition to an analytical one in achieving the research objective and in testing the research hypotheses. The experimental study focused on examining whether competence and experience of auditors and direction and supervision inside audit firms could significantly impact auditor performance in control risk assessment, fraud risk assessment, audit evidence and audit report determination. On the other hand, the analytical study is concerned with examining whether policies and procedures related to leadership responsibilities, ethical requirements, acceptance and continuance of client relationship, documentation and monitoring requirements will have such impact on auditor performance in the previously mentioned tasks. An experiment was conducted with 50 less experienced auditors and 22 more experienced auditors in a number of audit firms in Egypt through two phases, pre and post direction and supervision. The results of the experimental study had been analyzed using descriptive statistics, t-tests, and analysis of variance. The analytical study focused on surveying a sample of auditors, 114 auditors, including those working in a number of audit firms in addition to those working in the accountability state authority (ASA) through using a questionnaire