Iranian Financial Engineering Association(IFEA) International Journal of Finance & Managerial Accounting 2588-4379 Articles in Press 2026 05 09 Studying the relationship between audit operations indicators and critical thinking with audit quality 24345 10.22034/ijfma.2026.78859.2322 EN Ameneh Raeiszadeh Department of Accounting, Bu.C., Islamic Azad University, Bushehr, Iran Abdorreza Mohseni Department of Accounting, Bu.C., Islamic Azad University, Bushehr, Iran Mostafa Ghasemi Department of Accounting, Bu.C., Islamic Azad University, Bushehr, Iran Journal Article 2025 10 05 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.