Recent approaches about audit quality and a survey on chartered accountants in Izmir

Auditing is an accounting discipline which improves the reliability of financial information. In this way, independendent auditing contributes to a country?s financial and economic growth. In 2002, it was found out that one of the world?s biggest and famous audit company was also included in the Enron accounting scandal in the United States. Since this incident the concept of audit quality has gained importance. United States, England, other developed countries, and international regulatory institutions have had efforts to improve audit quality. These efforts include new laws, standards and establishment of public oversight institutiıons.In this study, a model for audit quality has been developed in accordance with International Audit Standards and audit quality approaches of other regulatory institutions. The factors that form the model are discussed in detail.In the final part of the study, the results of the research on the perceptions of Chartered Accountants about audit quality in İzmir are given. According to the the factor analysis results, the dimensions and subdimensions of audit quality such as ?Leadership?, ?Quality Control?, ?Documentation?, ?Quality Controller?, ?Monitoring?, ?Differences of Opinon?, ?Team Work? and ?Ethics?, have been confirmed by the Chartered Accountants. The results of the research shows that the Chartered Accountants in Turkey have information on the concepts and processes about audit quality. Therefore the efforts in the field of audit quality that have recently started in Turkey must gain momentum.