الفهرس 
English CoverOnly 14 pages are availabe for public view
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Abstract
The experimental study focused on examining whether competence In the light of audit quality importance to different parties interested in the reliability of financial statements and the need to develop audit quality measures, this study examines and analyzes a set of auditor performance related measures to serve as indicators for the effective application of quality control elements inside audit firms as set by ISQC 1 and ISA 220. The study relied on conducting an experimental study in addition to an analytical one in achieving the research objective and in testing the research hypotheses. and experience of auditors and direction and supervision inside audit firms could significantly impact auditor performance in control risk assessment, fraud risk assessment, audit evidence and audit report determination. On the other hand, the analytical study is concerned with examining whether policies and procedures related to leadership responsibilities, ethical requirements, acceptance and continuance of client relationship, documentation and monitoring requirements will have such impact on auditor performance in the previously mentioned tasks. An experiment was conducted with 50 less experienced auditors and 22 more experienced auditors in a number of audit firms in Egypt through two phases, pre and post direction and supervision. The results of the experimental study had been analyzed using descriptive statistics, t-tests, and analysis of variance. The analytical study focused on surveying a sample of auditors, 114 auditors, including those working in a number of audit firms in addition to those working in the Accountability State Authority (ASA) through using a questionnaire. The results of the questionnaire had been analyzed using both descriptive statistics and multiple regression analysis. The results of the experimental study suggest that experience of engagement team could have a significant impact on their performance toward fraud risk assessment, audit evidence and audit report determination rather than control risk assessment, a task that has less experience impact. Results also suggest that direction and supervision inside audit firms have a significant impact on the auditor control risk assessment rather than the other audit tasks. The results of the analytical study support the notion that the other quality control elements have a significant impact on auditor performance in these different tasks with the exception of the monitoring element in relation to its impact on auditor control risk assessment.