This research intends to study the implementation of the ISA 1 and ISA 220 relating
to quality control by the Syrian audit profession. The paper starts by assessing the
importance of quality control in auditing and the international lobbying to rai
se the level of
quality control in the auditing profession through the application of audit standards which
state that flexibility and keeping all relevant circumstances in mind are necessary.
To obtain realistic results, a questionnaire of 23 questions has been distributed to a
sample of 100 Syrian chartered accountants working in the field of companies’ audit. The
distribution of questionnaire has been carried out by the Syrian Association of Chartered
Accountants. The researcher has received 38 valid replies which have been systematically
classified and tested by SPSS package. The results revealing and can be considered
representative of Syrian chartered accountants.
The results reveal that the Syrian performance of chartered accountants falls way
short of any credible implementation of quality control. Basically, this can be due to the
absence of quality control "culture", on the one hand, and the lack of independence, on the
other. This is despite the fact that these two factors (quality control "culture" and the lack
of independence) are considered, by many, the cornerstone of the quality control doctrine.
In so many auditing firms, it was clear that there were no communication channels
between dissatisfied employees and the administration. Furthermore, the level of human
resources was less than satisfactory.
The results indicated that the auditing profession in Syria is not compatible with the
laws and regulations of auditing, namely: the 4years rule and 4 companies rule. Moreover,
auditors do not stand up to the level of satisfaction the investors are looking for.
