Input Factors Determining Audit Quality in Albania

Abstract

The purpose of this paper is to provide insights on the way in which the impact of input factors is perceived, as it had been defined by IASSB in 2014 according to the quality of auditing in Albania. In particular, the paper focuses on the point of view of the party involved in the audit market, a statutory auditor, who has the appropriate information and technical knowledge for the proper assessment of the audit quality. The paper examines the way in which the quality of the audit is influenced by Input factors, through an in-depth analysis of these factors, and their influence mode. This research is based on an interpretive research approach using quantitative research methods. The instrument used for this survey is the Questionnaire, it addresses legal auditors that are used as a sample. The study shows that the respondents' group perceives a positive impact of the input factors on the quality of audit, especially those consisting of Value/Ethics/ Attitudes, aspects related to the personal characteristics of legal auditors. In general, the findings of the paper can be considered important for the stakeholders for audit engagements and for academic researchers wishing to develop a deeper understanding of this contribution.