Ce travail de recherche s’interroge sur la mesure de la qualité d’audit en l’approchant à travers leconcept de perception. Il mobilise deux courants de recherche : le courant fonctionnaliste qui meten évidence les critères favorisant une profession, et ce par le biais de son « idéal type », et lecourant néo-wébérien qui souligne l’idéologie selon laquelle la profession est définie pour prouversa légitimité. L’interaction entre les deux courants permet de créer une vision globale duphénomène de la qualité d’audit. Ce concept sera abordé à travers la perception que les auditeurs etaudités en ont dans la mesure où seules les subjectivités permettent de se rapprocher d’un niveau denormalisation. Le phénomène de l’expectation gap émerge ainsi de cette problématique à travers ledécalage des perceptions. Un cadre psychologique social est également mobiliser pour comprendrela nature du lien social entre les deux acteurs. Afin d’appréhender ces perceptions 150 réponsesd’auditeurs et 88 d’audités sont examinées dans un contexte tunisien. Ces perceptions sont par lasuite confrontées. L’analyse des résultats révèle des perceptions guidées par les valeurs personnellesdes individus mais n’influencent pas systématiquement la confiance établie entre les deux parties.Les perceptions des deux acteurs restent divergentes dans l’ensemble ; l’expectation gap est bienprésente en Tunisie. L’auditeur reste tout de même conscient que ses perceptions sont différentesdes exigences de son client / This research questions the measure of audit quality by taking a perceptual concept. Mobilizing tworesearch approaches: A functional approach that puts into evidence the criteria that promote atrade. This is reached through its “ideal type”, and the néo-wébérien approach that outlines theideology from which a trade is defined to prove its legitimacy. The interaction between these twoapproaches allows a global vision of the phenomenon of the audit quality. This concept will beaddressed through the perception that the auditors and the audited get in the measure that onlysubjectivities can be used to get closer of a normalized level.. The phenomenon of the expectation gapemerges from this problematic through the shift of the perceptions. A psychological socialframework is also mobilized to understand the nature of the social link between these two actors.To apprehend these perceptions 150 answers of auditors and 88 audited are examined in a Tunisiancontext. These perceptions are then confronted. The analysis of the results reveals perceptions thatare guided by personal values of the individuals which don’t systematically influence the trustestablished between the two parties. The perceptions of the two actors are nonetheless globallydivergent; the expectation gap is hence truly present in Tunisia. The auditor is aware that hisperceptions are different from his client’s demands.

Audit delay refers to the time from the end of the country or company’s financial year to the date of the audit report. The chances of delay of audit in the public sector are pervasive and as such the expectations of users of these audit reports may differ which could result in the quality and reliability of these audits within this sector to be questioned. Accordingly, the purpose of this study is to explore the external and internal factors that cause audit delay and the aftermath they have on public sector audit quality. As for this study, its original value correlates with the espousal of the institutional theory from the perspective of public sector auditing. Considering the aim of this study, a qualitative research was preferred with the objective of gathering in-depth and enriched empirical data; hence, semi structured interviews were conducted with ten auditors of the top and middle management of the Supreme Audit Institution (SAI) of Liberia – General Auditing Commission. There are varying views regarding the findings of this study as the respondents disclose that the external factors that result to audit delays are caused by either the audited entity or other external parties and not the SAI; however, it is the responsibility of the SAI to work with the entity involved to ensure those factors do not impede the audit process to the extent it cannot be completed; whereas, internal factors which includes inadequate staff training, delay in the review and approval of the draft audit report by top management to the poor performance of auditors as a result of lack of knowledge and etcetera cause audit delays as well and the SAI is solely responsible for ensuring that they are resolved or lessened so as not to affect the timeliness of the reporting process. The study mentions several limitations. One of them is the lack of observation being conducted which would have provided first-hand information on factors that cause the delay of audits in the public sector.

Audit quality plays an important role in the public sector, especially in an emerging market. However, there is no specific concept that defines and measures the term audit quality.  There is a gap of conceptual framework in the public sector the public sector that explains the need for audit and the attributes of audit quality. Thus, the purpose of this study is to explore the need for audit and the attributes of audit quality perceived by middle and senior management staff in public Corporation in Liberia. This study employs a qualitatitive research methodology. We collected primary data through email interviews that consisted of 8 participants from 5 different public Corporations in Liberia. we used Thematic (Template) analysis to summarize the data collected. The findings show that auditing in Public Corporation in Liberia is needed to ensure transparency and  accountability, agency/monitoring improved internal control, and business processes, as well as confidence and assurance for stakeholders. Furthermore, middle and senior management staff perceived that auditor's independence, auditors' competence, and audit partner or manager's attention to the audit, as well as audit personnel salaries, are important attributes that influence audit quality in public corporations in Liberia.Our findings form the basis for a conceptual framework for public sector auditing in a developing country.

Artificial Intelligence (AI) is reshaping how businesses, governments, organizations and individuals operate. Most businesses are now moving away from traditional systems of operation into employing and leveraging on technologies like AI to deliver superior goods and services to their clients. Today, there are calls for a shift from the traditional auditing techniques of sampling to the use of advanced technology with the capability to analyze all the operating activities of a business to improve audit quality. There is no better time for auditing to merge with AI than now as it is increasingly becoming too challenging for human auditors to analyze huge volumes of structured and unstructured data in various locations to gain the relevant financial and non-financial information that they may need to form their opinions. The purpose of this research was to examine the impact of AI on auditors’ skills and competencies, audit process and audit quality. The researchers used the qualitative research methodology and reviewed literature to identify gaps in the literature. Participants (practicing auditors) were interviewed to gather data for analysis. The findings from the empirical data concludes that AI has had a significant impact on auditors’ skills and competencies, with many respondents affirming that the core skills now needed by auditors is IT skills. Audit process and audit quality have also been positively affected by AI.

SYFTE:  Syftet med den här studien är att undersöka hur Covid-19 pandemin har påverkat revisionsprocessen samt revisionskvalitén. METOD: Studien utgår från en kvalitativ forskningsmetod, baserade på semistrukturerade intervjuer med sex revisorer från både små och stora revisionsbyråer.  SLUTSATS: Den slutsatsen som kan dras av pandemins påverkan på revisionsprocessen är att det inneburit extra granskningsåtgärder i och med det omställningsstöd och permitteringsstöd som har erbjudits företag. Detta har lett till att ytterligare granskningsmoment tillkommit vilket har påverkat revisorns riskbedömning. Studien ser ingen påverkan på revisionsarvodet och revisorersättning, dock har pandemin haft en påverkan på företagens fortlevnad, vilket har orsakat att fler företag haft ekonomiska svårigheter. Vidare finner denna studie inget samband mellan Covid-19 och revisorers arbetssätt, däremot har arbetet förändrats för nyanställda. Slutligen visar även studien att utbildningar påverkats negativt av pandemin men att det främst haft en påverkan på nyanställdas möjlighet att introduceras i arbetet. / PURPOSE: The purpose of this study is to investigate how the Covid-19 pandemic has affected the audit process and the audit quality. METHOD: This study followed a qualitative method, based on semi structured interviews with six auditors from small and large audit firms.  CONCLUSION: The conclusion that can be drawn from the pandemics impact on the auditing process is that it has entailed additional review measures because of the adjustment support and redundancy support that has been offered to companies. This had led to additional audit elements being added, which has affected the auditors risk assessment. This study shows no impact on audit fees and auditor remuneration however, the pandemic has had an impact on going concerns, which has caused more companies to have financial difficulties. Furthermore, this study finds no connection between Covid-19 and the auditors working methods, however, the work has changed for new employees. Finally, studies also show that education was negatively affected by the pandemic, but that it mainly affected new employees ability to be introduced to work.

Since the outbreak of the Covid-19 pandemic in early 2020, many Swedish auditors have been forced to work fulltime from home. If auditors are negatively impacted working from home, it could result in auditors engaging in reduced audit quality (RAQ) behavior and negatively impact overall audit quality. Working from home to this extent is a new phenomenon, and thus, there is a need to further research the effects on auditors.  In this thesis, the factors influencing RAQ behavior are theorized based on the Job Demand-Control-Support (JDCS) model. This thesis examines how auditors with high home demands perceive time pressure, workload, and work-life balance to be affected when working from home and how it affects their propensity to engage in RAQ behavior. Furthermore, this thesis aims to examine if there are gender differences in auditors’ perceptions regarding these factors. In this thesis, high home demands mean having at least one child under the age of twelve. Data was collected using a qualitative method and conducting 14 interviews on how the auditors perceive the factors influencing RAQ behavior have been affected while working from home. The result of the thesis indicates that the propensity of auditors engaging in RAQ behavior is decreased when auditors with high home demands are working from home. Also, the results indicate that both male and female auditors with high home demands enjoy working from home and that there has been a decreased propensity to engage in RAQ behavior. This thesis highlights how the propensity of auditors with high home demands engaging in RAQ can be reduced, contributing to overall higher audit quality.

Bakgrund: Revisorers arbete går ut på att granska företag, detta sker delvis på plats hos företaget för att kunna samla in information för att sedan kunna genomföra en bra revision. Granskningen av företag i krissituation ställer högre krav på revisorn menar FAR. År 2020 drabbades världen av en pandemi vilket faller inom ramen för krissituation. Under pandemin rekommenderade folkhälsomyndigheten att alla företag som kan arbeta på distans bör göra det. Problemformulering: Hur har revisorers revisionskvalitet påverkats av distansarbete? Syfte: Studiens syfte är att få kunskap om hur kommunikationskanaler påverkar olika dimensioner av revisionskvaliteten när dessa kommunikationskanaler används. Studien önskar att bidra med kunskap om revisionskvaliteten ändras och i så fall hur den ändras när kommunikationen sker på distans. Metod: Studien har genomförts med en kvalitativ metod. Det är fem revisorer som har intervjuats genom varsitt Zoom-samtal. Intervjupersonerna har valts genom ett strategiskt urval. Resultat och slutsats: Studiens resultat visade att revisionskvaliteten har delvis påverkats under pandemin. Dels har revisionskvaliteten försämrats när revisorer valt att föra distanskommunikation med nya klienter. I de fall revisorer haft en längre relation med klienten påverkas inte användningen av distanskommunikation på samma sätt. Kompetensen på revisionsbyrån har även påverkats då kommunikationen mellan medarbetare har minskat på grund av distanskommunikation. Studien redovisar även hur dimensionerna möjligheten att kontrollera processer och storleken på revisionsbyrån har blivit påverkad av distanskommunikation. / Background: Auditor’s work involves auditing companies, this is partly done on site at the company in order to be able to collect information and then be able to do a good audit. The audit of companies in crisis situations places higher demands on the auditor, according to FAR. In 2020, the world was hit by a pandemic, which falls within the framework of a crisis situation. During the pandemic, the public health agency recommended that all companies that can work remotely should do so. Question: How has the auditors audit quality been affected by distance work? Purpose: The purpose of the study is to gain knowledge about how communications channels affect different dimensions of audit quality when these communications channels are used. The study wish to contribute with knowledge about if the audit quality changes and if so how it changes when communication happens through distance. Method: The study was conducted using a qualitative method. There are five auditors who have been interviewed through Zoom. The interviewees were chosen through a strategic selection. Results and conclusions: The results of the study showed that the audit quality was partly affected during the pandemic. Partially the audit quality has deteriorated when the auditor has chosen to conduct distance communication with new customers. In cases where the auditor has had a longer relationship with the customer, the use of distance communication has not affected audit quality in the same way. The competence of the audit firm has also been affected as communication between employees has decreased due to distance communication. The study also reports how the ability to control processes and the size of the auditing firm has been affected by distance communication.

Purpose - This study explores how Covid-19 may affect audit quality and provide early insights if the pandemic has already affected audit quality in Sweden. Design/methodology/approach - This paper uses qualitative data obtained through semi-structured interviews with eight Swedish authorized auditors within Big Four to explore possible impacts on three key aspects for audit quality. These include Going-concern assessments, Auditor-client relationship, and Auditor-independence. Findings - Even though the Covid-19 pandemic is not over, it has had fewer effects on audit quality than experts and researchers predicted. Even though the pandemic has changed the communication and the relationship between the auditor and client, the findings state no significant effect on audit quality within the auditor-client relationship. The same goes for auditor-independence. However, the findings of this study indicate that making accurate going-concern assessments has and will be more complex and thus threaten audit quality. Practical contribution – We anticipate that auditors need to provide a greater focus on GC assessments as stakeholders require greater disclosure. Further, auditors and clients should gain on the increased use of digital communication by using it as a complement to physical meetings in the future. Originality/Value - This study is, to the best of our knowledge, one of the first studies that explore the potential impacts of the Covid-19 pandemic on audit quality with empirical evidence. Since this study is conducted in the middle of the pandemic (Spring 2021), the results can be seen as indications for future researchers that beyond the pandemic seek to explain how the Covid-19 pandemic affected audit quality as it is crucial for the audit community to follow the consequences of the pandemic.

Abstract Background: Auditors play a crucial role in financial statements. This paper discusses auditor image and its relationship with audit quality, professional identification, and client identification. Preserving a favorable auditor image can lead to auditor leniency, compromising the integrity of financial reporting. The auditor's independence and objectivity in ensuring high-quality audits are of utmost importance, and auditor image is a factor that is rarely considered. The image of auditors must be better understood to comprehend their behaviors better and what influences their performance and audit quality.  Purpose: The purpose of this thesis is to test if there is a relationship between auditor image, professional identification and client identification, and audit quality. Additionally, the relationship between auditor image, professional identification, and client identification will be examined.  Method: The thesis draws upon a positivistic research approach with a deductive approach using a quantitative study where a survey was sent out to authorized auditors in Sweden. A multiple regression analysis, Spearman correlation matrix, and principal component analysis have been used to analyze the data collected.  Findings: The results show a significant positive relationship between perceived professional auditor image and audit quality with a focus on economic incentives. Further, the results show a significant positive relationship between client identification and a perceived trustworthy image. The results also show that older and more experienced auditors have a significant negative relationship with audit quality with a focus on economic incentives. In comparison, younger and less experienced auditors have a significant negative relationship with a perceived trustworthy auditor image. Another result was that auditors employed at a Big Four firm have a significant positive relationship with a perceived trustworthy auditor image.

En auktoriserad revisor har ett stort ansvar gentemot samhället och intressenter, ett ansvar att agera utifrån gällande lagar, regler och standarder. En revisor ska enligt 19-20§§ revisorslagen (SFS 2001:883) iaktta god revisorssed, utföra sitt arbete med opartiskhet och självständighet, samt vara objektiv i sin granskning. Dessa paragrafer ur revisionslagen är endast en bråkdel av vad som förväntas av en revisor. Med det ansvaret kommer också behovet av att samhället kan lita på att kraven efterföljs. I Sverige har vi revisorsinspektionen som utreder misstänkta fall där revisorer brutit mot någon eller några av dessa lagar, regler, förordningar och riktlinjer.  För att en utredning ska leda till en disciplinär åtgärd behöver ett revisionsmisstag ha begåtts. Misstagen som en revisor begår kan vara av olika allvarlig grad och revisorsinpektionens disciplinära åtgärder ska också spegla detta. Exempelvis fanns det år 2021 3025 kvalificerade revisorer i Sverige. Detta år ledde revisorsinpektionens utredningar till 45 stycket disciplinära åtgärder. Det finns tidigare studier som granskat disciplinärenden hos revisorsinpektionen men då inte fokuserat så mycket på personen bakom misstaget. Vidare saknar vi också en djupare analys av de mest förekommande revisionsmisstagen i Sverige. Syftet med denna studie blir därför att ta reda på om det finns samband mellan revisorns könstillhörighet, revisionsbyrå revisorn arbetar på och sannolikheten för att revisorn fått en disciplinär åtgärd av revisorsinspektionen. Syftet är vidare att ta reda på samband mellan revisorns könstillhörighet, revisionsbyrå, erfarenhet och sannolikheten att revisorn begår någon av de mest vanligt förekommande revisionsmisstagen. Dessutom studeras vilka de vanligaste typerna av misstag är hos de sanktionerade revisorerna.   En kvantitativ metod används vars hypoteser baseras på teori och tidigare forskning inom området. En logistisk regressionsmodell är utarbetad för att besvara hypoteserna. Urvalet baseras på information angående auktoriserade revisorer och dess eventuella disciplinärenden mellan år 2005-2022. Även en kvalitativ metod används för att besvara vilka de vanligaste revisionmisstagen är. Här används ärenden som lett till disciplinär åtgärd mellan år 2017-2022.  Resultatet av studien visar att sannolikheten för att få en disciplinär åtgärd är lägre om revisorn arbetar på en större byrå eller om denne är kvinna. De vanligaste förekomna revisionsmisstagen är “brister i granskning”, “formella fel”, “felaktigt yttrande gällande omställningsstöd” och saker som revisorn “underlåtit att göra”. För misstagen “brister i granskning” och “underlåtit att” finns inget samband mellan revisorns könstillhörighet, arbetsgivare eller erfarenhet. Vad gäller formella fel har revisorer med medellång erfarenhet en lägre sannolikhet att begå detta fel än en revisor med kort erfarenhet. För “felaktigt yttrande” gäller att revisorer med medellång erfarenhet med större sannolikhet begår detta fel än revisorer med lång erfarenhet. Orsakerna till de vanligaste revisionsmisstagen kan vara många men i denna studie blir slutsatsen att orsakerna bland annat handlar om revisorns bedömningar, hög arbetsbelastning, kompetens och tvivelaktigt oberoende.