the size of audit firm can be considered as one of the most important factors which can affect the audit quality

the size of audit firm can be considered as one of the most important factors which can affect the audit quality. The reviewed factors including size industry expertise auditor tenure audit fees non-audit service auditor reputation and auditor specifications were found to be correlated with each other when studying the effect of each individual factors in audit quality
some factors such as competence , auditors professional qualification and supporting technical information undoubtedly can be found in large audit firms system. such factors can be taken into consideration when analyzing the effect of size on audit firms quality to facilitate the detection of the possible errors. larger audit firms support higher quality audits francis 2004 also the utilization of high quality auditors reveals that large entities client prefer to choose a high level of audit quality with higher technical knowledge. so when the firm becomes larger a higher audit quality will be demanded with the purpose of enhancing the monitoring and bonding activities