Smart Framework for National Audit Quality Management: An Empirical Comparative Evidence from Egypt

This paper develops and empirically validates a smart national framework for audit quality management in Egypt, aligned with ISQM-1, ISQM-2, and ISA 220 (Revised). A mixed-methods design combines a nationwide auditor survey with SEM/CFA/ANOVA and comparative case insights from six countries. Results indicate that ISQM adoption and digital maturity (AI-enabled analytics, dashboards, blockchain-based evidence) significantly enhance audit quality, with complementary strengths between public oversight (ASA) and private firms. The framework integrates leadership & governance, risk assessment, digital infrastructure, engagement performance, and monitoring & remediation, enabling proactive, risk-based quality management beyond retrospective control. Benchmarking against the UK, USA, Singapore, Canada, Australia, and UAE underscores enforcement, regulator-led digital platforms, and leadership accountability. The study unifies agency, institutional, and digital-governance perspectives into an actionable model for emerging economies. Practically, it recommends regulator dashboards, phased ISQM adoption, targeted digital training, and SME support. The findings provide a roadmap for Egypt to strengthen transparency, investor trust, and international convergence in audit quality.