Audit quality refers to the overall standard of work performed by auditors in conducting financial audits of entities. This includes the competence and objectivity of the audit team, the thoroughness of the audit procedures, the accuracy of the audit findings, and the overall effectiveness of the audit process in identifying and addressing any issues or errors in the financial statements. Audit quality is important because it provides assurance to stakeholders that the financial information presented by the entity is reliable and accurate. Research in this area seeks to understand and improve the factors that influence audit quality, such as auditor independence, audit firm size, regulatory oversight, and the use of technology in audits. By enhancing audit quality, researchers aim to increase confidence in the financial reporting process and promote transparency and integrity in the financial markets.