
Factors Affecting the Quality of Independent Audit
Synopsis
This study analyses the effects of technology-based audit tools on audit quality in general. In this context, both qualitative and quantitative research was conducted in independent audit firms in Turkey and the data obtained were analysed. As a result of the analyses, it is concluded that technology-based audit tools have a positive effect on audit quality. In this framework, it has been determined that the use of technology-based audit tools will increase in the future. However, auditors are mostly not competent in using TBAT, and the majority of audit firms are at sector average in terms of technological competence. The technological competence of auditors is important for the success of the firm, and switching to an e-inventory system may have a positive effect on audit quality. It has been determined that the auditors within the scope of the research agree with the factors affecting the importance and difficulty of selecting and using technology-based audit tools at a high level. Additionally, it has been determined that there is no general difference in the opinions of the auditors according to their demographic characteristics.