The relationship between Skepticism Indexes and Audit Quality

Subject Areas : Management Accounting

احمد یعقوب نژاد ¹ , رمضانعلی رویایی ² , کاوه آذین فر ³

1 - ندارد
2 - ندارد
3 - ندارد

Received: 2012-03-10 Accepted : 2012-06-16 Published : 2012-12-15

Keywords: Audit quality, Skepticism, Professional skepticism&#x0D, &#x0D, 1,

Abstract :

AbstractIn this paper, we investigate the relationship between skepticism indexes and auditquality.The main purpose of this research is to answer the question whether there is arelationship between professional skepticism in independent auditors and auditquality or not?This research uses audit institutions of Iran certified accountants' society andtrusted audit institutions of Iran Stock Exchange for the period 2007 to 2010.In this study, a statistical sample of 150 auditors in the form of 10 audit institutionsis selected and research hypothesis has been tested in them. Research method isdescription from type of correlation. The results indicate that there is a positive andsignificant relation between skepticism indexes and audit quality in trusted auditinstitutions of Iran Stock Exchange.