The relationship between knowledge level and company size with the relationship between auditor engagement and audit quality

The purpose of this study was to investigate the effect of knowledge level and company size on the relationship between auditor engagement and audit quality in companies listed on the Tehran Stock Exchange.The speciial scope of this research was the companies listed on the T.S.E and the time domain was between 1390 and 1397.The occupation of the independent variable auditor and the audit quality of the dependent variable were considered.The present study is in the category of applied research,The method of the present study is descriptive research in terms of nature and in terms of method is also considered in the category of correlational research.the library method was used to collect data and information. In the data section, the research was done by collecting data from sample companies by referring to financial statements, explanatory notes and the stock exchange monthly. Based on the systematic elimination method,132 companies were selected as a statistical sample.Descriptive and inferential statistics have been used to describe and summarize the collected data.In order to analyze the data, first the variance heterogeneity pre-tests F-Limer test, Hausman test and Jark-Bra test were used and then multivariate regression test was used to confirm and reject the research hypotheses.The results showed that there is a significant relationship between auditor engagement and audit quality; In addition, the auditor's level of knowledge and company size moderate the relationship between the auditor's preoccupation and audit quality.The results obtained are consistent with the documents mentioned in the theoretical framework of research and financial literature