Audit Fees Directly Influence Audit Quality, Impacting Financial Transparency
The study examines how audit fees and the size of the audit sample influence the audit report. It investigates the connection between these factors in auditing. The researchers want to show how audit fees and sample size impact the final audit report. They predict that audit fees and sample size are positively related and both influence the audit report significantly. In essence, the study aims to reveal how these variables interact to shape audit outcomes.