摘要：Over the last few decades audit quality has been investigated by many scholars, although it still hasn’t been properly conceptualized and lacks one common definition.This may be explained by the constant shifting of audit theory and practice, and the complexity of the audit service.The objective of the paper is to investigate the existing definitions of audit quality, identify its main elements and provide a framework for audit quality management in audit firms.The main contribution of the paper is a developed frame-work for audit quality management, covering both main stakeholders of auditing triangular relationships: third-party users, as well as audit clients.Due to a slump in audit prices, complex competition and a high degree of homogeneity, the authors of the paper focus not only on external users’ perceptions, as the existing large body of literature does, but also stress audit clients’ need for satisfaction in the comprehen-sive framework.The framework covers various audit firms and audit engagement team factors affecting audit quality and leading to quality audit outputs: an accurate and reliable auditor report and a value adding management letter.Based on the framework presented, recommendations for future audit quality research are provided.
其他摘要：W ostatnich kilku dekadach jakość audytu stanowiła temat zainteresowań wielu badaczy, choć jeszcze nie jest ona jednoznacznie rozumiana; nie ma też jednej wspólnej definicji tego pojęcia. Stan ten może być wyjaśniony stałą ewolucją teorii i praktyki audyt
关键词：Audit Quality;audit firms;agency theory;framework for audit quality management;ramy zarządzania jakością badania sprawozdań finansowych
其他关键词：jakość audytu;firmy audytorskie;teoria agencji;ramy zarządzania jakością badania sprawozdań finansowych
