A Suitable Model for Improving the Level of Audit Quality with an Emphasis on Improving Procedures

Audit quality is one of the most important issues that has always been the focus of many researchers. Despite the efforts that have been made so far, more efforts are still needed to solve the issues and problems in this field. Challenges such as the method of paying audit fees, the pricing of audit services, the selection of audit institutions and their tenure have been considered in this research, so that solutions can be found to reduce the economic dependence of auditors and increase healthy competition in the market. provided audit and improvement of audit quality. The aim of the research is to provide a practical model for improving the audit quality level with an emphasis on improving the procedures. The research method includes the review of previous literature and researches and the use of the systematic approach of theorizing the foundation's data. After identifying the damages and weaknesses in the current procedures governing the audit market, a proposed model was designed to eliminate the existing gaps. The proposed model in the current research was designed with the participation of 16 experts and experts in the field of auditing during an interview in 1401, and in order to make audit fees transparent, audit market healthy, improve audit quality and respect the rights of all stakeholders, Strategic factors are classified into three categories: corrective, regulatory and restrictive policies and procedures.