Measuring the audit quality In the face of With Client loyalty With approach PSO Algorithm

he role of auditors is to add credibility to financial information and reduce the risk of management manipulation or concealment. It is very important that auditors are independent of the company's management. In practice, however, different circumstances can pose a potential threat to the auditor's independence and, consequently, the quality of the audit. One of these threats is the employment of a previous auditor or the Employer's loyalty to the auditor. So far, relatively little research has been done in this area. Therefore, the present study for the first time optimized the level of audit quality in the face of customer loyalty by using the algorithm (PSO) with a sample of 87 companies listed on the Tehran Stock Exchange. The results showed that in each group of Employer loyalty and nonloyalty, no difference was observed in the level of audit quality. In fact, the use of particle aggregation algorithm in this study showed that audit quality has optimal coefficients in both groups and auditor independence, which is one of the basic components of audit performance is not affected by the decisions to appoint an auditor by management