Audit quality: A qualitative study of auditors' perceptions

Abstract

The objective of this study is to explore the meaning of audit quality, summoning up the views of expert accountants, so as to identify the main factors, which are impacting audit quality in the Moroccan context. For this purpose, an exploratory study was conducted within a sample of nine registered national expert accountants. The analysis of the data, collected through semi-structured interviews, was carried out using Nvivo 12. 

The results obtained from the study unveiled's the audit experts generally define audit quality in term of compliance with respect to norms. Furthermore, several factors of audit quality were revealed in the study, however, fees and audit quality remain the most important.