The article discusses how the quality of audits is assessed using International Standards on Auditing (ISA) to ensure they meet certain criteria. It explores how Information Technologies (IT) have become essential in auditing, improving audit quality without taking more time. The rise of digitalization has led to new challenges and risks in auditing. Despite higher expectations for audit quality, regulatory bodies and oversight authorities play crucial roles in enhancing it. The key factors influencing audit quality include professional skepticism, due care, and professional judgement. Audit deficiencies highlighted in inspection reports from various audit regulators like Turkish Oversight Authority (KGK) and International Forum of Independent Audit Regulators (IFIAR) are analyzed to help improve audit quality.