عنوان مقاله [English]
نویسندگان [English]چکیده [English]
The paper has been pointed the most important proxies of audit quality and the strengths and weaknesses of each proxy and has been evaluated the application of the criteria in the Accounting Journals in Iran. For this purpose, we first reviewed the published audit articles in the country and after the categorizing the criteria, we presented the application of any criteria and the results of their using. Then, the mentioned papers are categorized and analyzed by author, type of journal, year of publication and so on. In this paper, we used the information over the 5-year period 1389 to 1393 at the 12 journals. The results of audit quality measurement showed that in this period, the 10 audit quality criteria have been employed 72 times in 59 papers. This only to be included less than 4% of the total number of published articles. Also, in many cases, using the same criteria is lead to different and contradictory results. It is essential to the implementation of researches to present appropriate proxies for measuring the audit quality with respect to the situation in Iran. We hope that by offering this paper and according to the strengths and weaknesses of audit quality proxies, the quality of scientific researches will be improved.