Determining Individual Factors Influencing Audit Quality

Abstract

The purpose of this study is to identify individual factors influencing audit quality and to empirically evaluate their impact. Using data collected from 80 auditors in Mongolia, the relationships between auditors’ behavioral traits and audit quality were analyzed using the PLS-SEM method. The results show that openness and conscientiousness have statistically significant positive effects on audit quality, while agreeableness, extraversion, and emotional stability do not show significant influence. The findings suggest that audit quality should be evaluated not only in terms of professional knowledge and skills but also in relation to individual behavioral characteristics, providing practical implications for human resource management and training in audit firms.