This paper develops and empirically validates a smart national framework for audit quality management in Egypt, aligned with ISQM-1, ISQM-2, and ISA 220 (Revised). A mixed-methods design combines a nationwide auditor survey with SEM/CFA/ANOVA and comparative case insights from six countries. Results indicate that ISQM adoption and digital maturity (AI-enabled analytics, dashboards, blockchain-based evidence) significantly enhance audit quality, with complementary strengths between public oversight (ASA) and private firms. The framework integrates leadership & governance, risk assessment, digital infrastructure, engagement performance, and monitoring & remediation, enabling proactive, risk-based quality management beyond retrospective control. Benchmarking against the UK, USA, Singapore, Canada, Australia, and UAE underscores enforcement, regulator-led digital platforms, and leadership accountability. The study unifies agency, institutional, and digital-governance perspectives into an actionable model for emerging economies. Practically, it recommends regulator dashboards, phased ISQM adoption, targeted digital training, and SME support. The findings provide a roadmap for Egypt to strengthen transparency, investor trust, and international convergence in audit quality.
| Published in | Journal of Finance and Accounting (Volume 13, Issue 6) |
| DOI | 10.11648/j.jfa.20251306.14 |
| Page(s) | 269-281 |
| Creative Commons |
This is an Open Access article, distributed under the terms of the Creative Commons Attribution 4.0 International License (http://creativecommons.org/licenses/by/4.0/), which permits unrestricted use, distribution and reproduction in any medium or format, provided the original work is properly cited. |
| Copyright |
Copyright © The Author(s), 2025. Published by Science Publishing Group |
Audit Quality, ISQM-1, ISQM-2, ISA 220, Digital Transformation, Governance, Egypt
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APA Style
Lotfy, A. E. A. (2025). Smart Framework for National Audit Quality Management: An Empirical Comparative Evidence from Egypt. Journal of Finance and Accounting, 13(6), 269-281. https://doi.org/10.11648/j.jfa.20251306.14
ACS Style
Lotfy, A. E. A. Smart Framework for National Audit Quality Management: An Empirical Comparative Evidence from Egypt. J. Finance Account. 2025, 13(6), 269-281. doi: 10.11648/j.jfa.20251306.14
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Download@article{10.11648/j.jfa.20251306.14,
author = {Amin ElSayed Ahmed Lotfy},
title = {Smart Framework for National Audit Quality Management: An Empirical Comparative Evidence from Egypt},
journal = {Journal of Finance and Accounting},
volume = {13},
number = {6},
pages = {269-281},
doi = {10.11648/j.jfa.20251306.14},
url = {https://doi.org/10.11648/j.jfa.20251306.14},
eprint = {https://article.sciencepublishinggroup.com/pdf/10.11648.j.jfa.20251306.14},
abstract = {This paper develops and empirically validates a smart national framework for audit quality management in Egypt, aligned with ISQM-1, ISQM-2, and ISA 220 (Revised). A mixed-methods design combines a nationwide auditor survey with SEM/CFA/ANOVA and comparative case insights from six countries. Results indicate that ISQM adoption and digital maturity (AI-enabled analytics, dashboards, blockchain-based evidence) significantly enhance audit quality, with complementary strengths between public oversight (ASA) and private firms. The framework integrates leadership & governance, risk assessment, digital infrastructure, engagement performance, and monitoring & remediation, enabling proactive, risk-based quality management beyond retrospective control. Benchmarking against the UK, USA, Singapore, Canada, Australia, and UAE underscores enforcement, regulator-led digital platforms, and leadership accountability. The study unifies agency, institutional, and digital-governance perspectives into an actionable model for emerging economies. Practically, it recommends regulator dashboards, phased ISQM adoption, targeted digital training, and SME support. The findings provide a roadmap for Egypt to strengthen transparency, investor trust, and international convergence in audit quality.},
year = {2025}
}
TY - JOUR T1 - Smart Framework for National Audit Quality Management: An Empirical Comparative Evidence from Egypt AU - Amin ElSayed Ahmed Lotfy Y1 - 2025/12/19 PY - 2025 N1 - https://doi.org/10.11648/j.jfa.20251306.14 DO - 10.11648/j.jfa.20251306.14 T2 - Journal of Finance and Accounting JF - Journal of Finance and Accounting JO - Journal of Finance and Accounting SP - 269 EP - 281 PB - Science Publishing Group SN - 2330-7323 UR - https://doi.org/10.11648/j.jfa.20251306.14 AB - This paper develops and empirically validates a smart national framework for audit quality management in Egypt, aligned with ISQM-1, ISQM-2, and ISA 220 (Revised). A mixed-methods design combines a nationwide auditor survey with SEM/CFA/ANOVA and comparative case insights from six countries. Results indicate that ISQM adoption and digital maturity (AI-enabled analytics, dashboards, blockchain-based evidence) significantly enhance audit quality, with complementary strengths between public oversight (ASA) and private firms. The framework integrates leadership & governance, risk assessment, digital infrastructure, engagement performance, and monitoring & remediation, enabling proactive, risk-based quality management beyond retrospective control. Benchmarking against the UK, USA, Singapore, Canada, Australia, and UAE underscores enforcement, regulator-led digital platforms, and leadership accountability. The study unifies agency, institutional, and digital-governance perspectives into an actionable model for emerging economies. Practically, it recommends regulator dashboards, phased ISQM adoption, targeted digital training, and SME support. The findings provide a roadmap for Egypt to strengthen transparency, investor trust, and international convergence in audit quality. VL - 13 IS - 6 ER -
Faculty of Commerce, Beni-Suef University, Cairo, Egypt
