Document Type : Original Article


Chouaib Doukkali University, Morocco


The major financial scandals have called into question the role of the audit profession and have pushed toward the adoption of new standards or methodologies. The purpose of rethinking this practice was to improve the quality of the audit mission. The literature review of this study highlighted a multitude of variables that can impact audit quality. The independence of the auditors, the size of the audit firm, and the national culture are all examples of the factors raised by past studies. Through this paper, we highlighted the effect of cultural dimensions on the quality of a legal audit mission. A questionnaire was assigned to auditors from three countries: Morocco, Belgium, and Canada. The analysis of the data collected was done via SPSS. We concluded that the quality of the legal audit missions depends on individualism, masculinity, and uncertainty avoidance. Also, we found that power distance and long-term orientation have no impact on audit quality.