Relationship between Audit quality and Industry type

Audit quality studied in variety researches and research relation with many parameters like auditor size , reputation and industry type. In the present research ; the researchers seek to study the relationship between audit quality and industry type in Iran . They seek that delineate who whether audit quality assimilate in all of industry or we in some of industry observe more audit quality. because corporations member Tehran stock exchange categorize in 4 class: minerals; wood and paper ; metal and automobile; medicinal and meal. To study the quality, researchers, criterion, the comparison of discovered and reported misstatements in audit reports are performed by separating it into five kinds of misstatements by comparing the current year audit report and statement of retained earning in the future year. Hence criterion audit quality is percent discovered misstatements to total misstatements . The method used is dichotomy research and the statistical analyses performed in this research indicate a in minerals industry is too audit quality and ; wood and paper industry is low audit quality.