International Journal of Finance & Managerial Accounting

International Journal of Finance & Managerial Accounting

Studying the relationship between audit operations indicators and critical thinking with audit quality

Articles in Press

Document Type : Original Article

Authors
Ameneh Raeiszadeh
abdorreza mohseni
Mostafa Ghasemi
Department of Accounting, Bu.C., Islamic Azad University, Bushehr, Iran
10.22034/ijfma.2026.78859.2322
Abstract
One of the requirements of the structuralist and critical thinking approach in the role of the auditor is adherence to audit values to ensure goals such as skepticism and impartiality in the audit process. The purpose of this research is determination relationship between audit operations indicators and critical thinking with audit quality. The present study is descriptive and correlational in nature and is applicable to audit organizations and audit firms. The statistical population of the study is accounting and auditing professors, certified public accountants, and doctoral students who are employed in accounting and auditing and the sample size was 384 people. In order to collect information, a researcher-made questionnaire was used, the validity and reliability of which were examined and confirmed. In order to analyze the information, a structural equation model was used with the help of smart pls software. The results showed that audit operation indicators and critical thinking have a significant relationship with audit quality, meaning that (1) audit operation input indicators have a significant relationship with audit quality. (2) Audit process indicators have a significant relationship with audit quality. (3) Audit output indicators have a significant relationship with audit quality. (4) Critical thinking has a significant relationship with audit quality. This indicates that auditing is a multidimensional process that requires integration across all processes from planning to operations and reporting to improve its quality.
Keywords
Audit Quality
Audit Operations Indicators
Critical Thinking
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International Journal of Finance & Managerial Accounting

Articles in Press, Accepted Manuscript
Available Online from 09 May 2026