Regulation and legal audit quality:Between international standards and the reality of moroccan context[Règlementation et qualité de l'audit légal : Entre dispositifs internationaux et réalité du contexte marocain]

Compared with other contexts, such as Europe or the Anglo-Saxon area, studies on audit quality remain limited and relatively unexplored in Morocco. This fact encouraged me to explore this field of research, with the aim of understanding the various aspects of statutory audit quality through an approach that reconciles international standards with the reality of Moroccan practice.This exploration is carried out by adopting a conceptual approach and drawing on a review of existing literature. This article examines different dimensions of audit quality, exploring the agency theories, signaling and contingency. While providing perspectives for understanding the determinants and implications of audit quality, these theories present both points of convergence and divergence. Although they all recognize the importance of auditor independence and the communication of quality signals, they differ in the way they approach these issues.In conclusion, this theoretical article makes a significant contribution by shedding light on the statutory auditing in Morocco. However, it is crucial to emphasize that empirical research is needed to support and enhance the theoretical findings, and to compensate for the lack of specific data in the Moroccan context. This research thus opens up new perspectives for a better understanding and applicationof statutory audit quality in Morocco.