M.A. Thesis:

Internal audit audit quality and financial retorting quality

Since internal controls play an important role in the quality of financial reporting, the purpose of this study is to determine the internal audit, audit quality and financial reporting quality of companies admitted to the Tehran Stock Exchange. In this regard, the company has 103 participating companies The time interval of 2011-2014 was selected by screening and tested using hypothesis hybrid data. The auditor's audit fee and audit delay are used to measure the quality of the audit. The research method is correlation and event type, and the hypothesis testing method is a correlation and regression test. To test the hypotheses, Eviews8 software has been used. The methodology of this research is post-event, which means that the research is done based on past information. The nature of the purely accounting issue is quasi-empirical, and in the end this research is a descriptive study of how to do it. In general, the results indicate that there is a significant negative relationship between internal audit quality and audit fees. There is no significant relationship between the quality of internal audit and the delay in audit reporting. There is a significant relationship between the quality of internal audit and financial reporting quality.

Keywords: Internal Audit, Audit Quality, Financial Reporting Quality