[PDF] auditor client relationship and audit quality

According to Anders Mardell, long-term Auditor-client relationship is important for both the audit and the audit quality because Auditor needs time in order to get to know the client firm, its processes, its risks, etcetera.
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  • What is the relationship between auditors and clients?

    The auditor-client relationship is an important interdependent relationship in the audit environment, as the financial statements are a joint product of both the client's and auditor's actions (Antle and Nalebuff 1991).

  • What is the relationship between auditor independence and audit quality?

    If auditors are not independent, they will be less likely to report misstatements, which negatively influences audit quality. As a result, it can be argued that the lower the degree of independence of the auditor, the lower the quality of audit services will be.

  • In what ways is audit quality related to client satisfaction?

    The study finds that the client satisfaction is significantly related to certain audit quality attributes, which underlying components of audit quality include responsiveness to client needs, executive involvement, effectiveness and ongoing interaction with the audit committee, conduct of field works, industry
  • Demonstrating a respect for the client's time through planning in advance of the audit process, proactive communication, advanced scheduling of meetings, arriving to meetings and other appointments on time, and keeping to scheduled meeting times and agenda items (as applicable) will provide an opportunity for the
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