An Econometrical Analysis of the Auditing Agricultural Companies´ materiality as an Indicator of Quality


1Faculty of Economy and Agribussines, Agricultural University of Tirana, Albania

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This paper provides interview evidence on audit materiality and the answers to the variables regarding the size of the companies,which is audited and the size of auditing company. Significant findings from the research interviews are provided from Focus-Groups Questionnaires as a Method of Collecting Qualitative Data, in our case 215  CPA(Certified Public Accountants) from IEKA (Authorized Accountant Experts Institute), Albania.

We have designed questionnaires regarding audit judgment based on the materiality; risk assessment, size of the company and the impact that it has in the audit work. Albanian characteristic is that the big companies is audited by Big 4 and other companies by single CPA.

The questionnaires emphasize the Albanian auditor characteristic in professional judgment, that is depended in the size of the society who audited or in the size of auditing society, and this audit work we see the experience versus calculative methods.

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