الفهرس 
الفصل الاوليوجد فقط 14 صفحة متاحة للعرض العام
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المستخلص
This thesis aims to test the modifying effect of applying the International Standard for Quality Control No. 1 (ISQC No.1) on the relationship between the size of the audit firm and the quality of the audit process. The application was carried out on a sample of companies listed on the Egyptian Stock Exchange from 2016 to 2020, in addition to using a survey list to test the second hypothesis of the study due to the difficulty of having available data to study it quantitatively. The study found that there is a positive significant relationship between the size of the audit firm and the quality of the audit process. The results also indicated that there is a significant positive effect for each of the leadership responsibilities dimension regarding quality within the audit firm, the acceptance, and continuation of relations with the client dimension, the human resources dimension, and performing the service dimension on the relationship between the size of the audit firm and the quality of the audit process. While the results indicated that there was no effect of both the ethical and behavioral requirements dimension and the quality control system documentation dimension on the relationship between the size of the audit firm and the quality of the audit process.