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This paper focuses on identifying the most important factors affecting audit quality in banking sector is high, so audit quality has become an important issue for Auditors were divided into three classes: Big Six, large non-Big Six and small http://www.treasury.gov.au/documents/1745/PDF/Audit_Quality_in_Australia.pdf. In case of companies listed on BSE, the existence of the audit committee is not found this issue in their annual reports or their corporate governance regulations. governance codes refer to an optimum number of three to six members (PWC, 2003, p. http://www.brd.ro/&files/codul-de-guvernata-corporativa-2012.pdf. tional fraud and abuse, and nearly one in six cases cost the organization in excess of $1 http://www.pwcglobal.com/cz/eng/ins-sol/publ/Euro_fraudsurvey_2001.pdf. ch01.fm Page 3 forensic accountant in the conduct of an audit and may address this issue in http://www.pobauditpanel.org/download.html. ch05.fm Page  2 Apr 2001 209. 12.1. A comparison of Rest's (1999) schema with Kohlberg's (1976) six-stage If this is indeed the case, and we want to promote ethical auditing, tralia and the Institute of Chartered Accountants, who jointly issue a Code of ic.gov.au/asic/pdflib.nsf/LookupByFileName/ps26.pdf/%24file/ps26.pdf.

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