Abstract

Purpose: The auditor's professional opinion should be credible and reliable. The audit review strategy based on the audit model used by the auditor to assess the audit risk will determine the validity and reliability of the auditor's report. The purpose of this study is calculating the audit risk based on risk-based audit guidelines quantitatively and then to assess its relationship with audit quality.

Method: This research is based on the purpose of the applied type and based on the nature and method of the descriptive correlation. To test the research hypothesis, the financial information of companies listed on the Tehran Stock Exchange between 1396 and 1399 has been used. The final sample consisting of 234 companies was selected. After measuring the research variables, multiple linear regression analysis using integrated data and controlling fixed effects at the industry and year level was used to test the research hypotheses.

Results: The findings of the study indicate a negative significant relationship between the risk of non-disclosure due to the details test and the quality of the audit. This means, the lower the auditor's estimate of the risk of non-disclosure due to the details test in the audit, the higher the level of auditor audits and the lower the profit management rate and the higher the audit quality.

Conclusion: The practical function of the research results helps to explain the effect of auditor risk assessment non-disclosure risk assessment on audit quality for audit firms.

Contribution: The results of the present study, in addition to covering the gap of existing research on minimizing the risk of non-disclosure of audits based on quantitative data, while providing a model to minimize the above risk according to the publication of 150 auditing organizations for research data, to audit firms Assists in selecting the optimal strategy in planning detailed