Which of the following is not a primary driver of audit quality?
A)Skills and personal qualities of audit staff.
B)Size of the audit firm.
C)Effective audit processes.
D)Audit firm culture.

Question

Quizplus · Accepted Answer

The size of the audit firm is not a primary driver of audit quality. While larger firms may have access to more resources and technology, it is not a guarantee of audit quality. The primary drivers of audit quality are the skills and personal qualities of audit staff, effective audit processes, and a strong audit firm culture.

Which of the Following Is Not a Primary Driver of Audit