Özet:

In the emergence of accounting scandals in the capital markets, the lack of independent audit mechanism has played an important role. Therefore, for the effective functioning of capital markets, it is also necessary to question the audit by independent audit companies and to measure the performance of the audit, i.e. the quality of the audit. The aim of the study is to determine in literature how the concept of quality is studied in independent audit and the theoretical foundations of which representative variables are used as quality indicators in research. The study examined the most commonly used audit quality indicators to measure and evaluate the quality of the audit in literature, such as the size of the independent audit company, the independent audit fee, the expertise of the independent auditor in the sector, the tracks, the independent audit service time, the auditor rotation and the auditor's opinion.