Engagement partners affect audit quality greatly. The International Federation of Accountants recognizes this importance with the issuance of International Education Standard No. (8) Titled "professional competence of engagement partners responsible for audits of financial statements "specifying the required competencies for the engagement partners to ensure audit quality. Regression and correlation analysis is used to analyze the results of questionnaires distributed to professionals in the accounting and auditing field finding that there is a positive significant relationship between the technical competencies, professional skills, and professional values, ethics, and attitudes and audit quality.
Al Rashedy, Tarek Abd Elazeem Youssef. (2016). Engaement Partner Characteristics and Audit Quality - Compliance with IFAC Requirements. الفکر المحاسبى, 20(6), 21-46. doi: 10.21608/atasu.2016.48921
MLA
Tarek Abd Elazeem Youssef Al Rashedy. "Engaement Partner Characteristics and Audit Quality - Compliance with IFAC Requirements". الفکر المحاسبى, 20, 6, 2016, 21-46. doi: 10.21608/atasu.2016.48921
HARVARD
Al Rashedy, Tarek Abd Elazeem Youssef. (2016). 'Engaement Partner Characteristics and Audit Quality - Compliance with IFAC Requirements', الفکر المحاسبى, 20(6), pp. 21-46. doi: 10.21608/atasu.2016.48921
VANCOUVER
Al Rashedy, Tarek Abd Elazeem Youssef. Engaement Partner Characteristics and Audit Quality - Compliance with IFAC Requirements. الفکر المحاسبى, 2016; 20(6): 21-46. doi: 10.21608/atasu.2016.48921
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