DESIGNING THE MODELS OF THE IMPACT OF AUDIT QUALITY ON AUDITEES’ LOYALTY

Abstract

In the context of the market economy with high and deep level of
integration, the keeping customer plays more and more important for auditors.
Firms have long paid attentions to keep and enhance then customer loyalty to
their products and services. Customer loyalty plays a more important role in the
firms with the low growth rate development. Through literature review and
theoretical framework of audit quality and customer’s loyalty, we employed the
qualitative research and based on local independent auditing firms. Then we,
suggested research model of audit quality influencing auditee’s loyalty.