The effect of audit quality on the integrity of the auditor's opinion on going concern. An empirical Study on listed industrial companies in Egypt

Document Type : Original Article

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Accounting department Faculty of Commerce Damanhur University

Abstract

The purpose of this research is studying and examining the relationship between the audit quality and the going concern opinion of auditor.
To achieve this goal has been done an Empirical study on listed industrial companies in Egypt, for the period from 2013 to 2017. In the first, the sample was identified by Altman Z.score model, to know the companies that non concern. Second, auditor opinion was identified by content analysis of auditor reports of their companies. Third, link the previous variable with type audit firms as indicator of audit quality.    
The research found that the relationship between the audit quality and auditors’ opinion about going concern is a positive. So this opinion will be fair when audit quality be achieving.
Then an additional analysis was done by entering control variables on the basic model, represented in the company size and the degree of ownership concentration, the results of additional analysis supported the findings from the basic analysis.
Also, the research found that the best indicator for measure the audit quality is that audit firm a one of the big four.

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