• Dr. Kavitha Jayakumar
• Tanya Kumari, Chaitanya Nellithaya
• Shah Krushali, Josy Thomas
• Anitta Sony, Nerole G Kochikunnel
• Mary George, Sunil DB, Jayanthi P

In this research study, we examine the audit procedures and audit format followed by various countries namely India, United States of America and United Kingdom towards the professional courses such as CA, CPA and ACCA originated and followed by each of these countries respectively. All these audit responsibilities and regulations contribute significantly towards the type of audit quality every country enhances among them and this in turn either uplifts the trust carried among the auditors through the various stakeholders or leads to different corporate scandals which break down the audit carried by firms completely. Our results and discussions highlight that in order to uplift a country like India, adapting stringent rules and regulations is much necessary in order to ensure that profession of audit always serves towards a good impact in terms of factors such as auditor’s fees, auditors’ size and auditors’ reputation.

Audit Quality, Quality Review Board, Auditing and Assurance Standards Board, Enhancing Audit Quality.

"A Comparative Study on Audit Quality Followed in India, UK & USA", International Journal of Emerging Technologies and Innovative Research (www.jetir.org), ISSN:2349-5162, Vol.6, Issue 2, page no.27-30, February-2019, Available :http://www.jetir.org/papers/JETIR1902A05.pdf

"A Comparative Study on Audit Quality Followed in India, UK & USA", International Journal of Emerging Technologies and Innovative Research (www.jetir.org | UGC and issn Approved), ISSN:2349-5162, Vol.6, Issue 2, page no. pp27-30, February-2019, Available at : http://www.jetir.org/papers/JETIR1902A05.pdf