AUDITORS

This study examines the impact of selected International Standards on Auditing (ISA 200, ISA 220, ISA 240, and ISA 500) on audit quality performance in Nigeria, with a focus on auditors in Benin City, Edo State. The research adopted a descriptive survey design, utilizing a structured questionnaire to collect primary data from a sample of 100 auditors selected through stratified random sampling to ensure representation across firm sizes and professional experience. Data were analyzed using descriptive statistics and multiple regression analysis to determine the relationship between compliance with auditing standards and audit quality outcomes.Findings reveal that auditors strongly adhere to ethical standards and professional skepticism (ISA 200), maintain effective internal quality control and supervision mechanisms (ISA 220), actively assess and detect fraud risks (ISA 240), and gather sufficient, appropriate, and reliable audit evidence (ISA 500). The multiple regression results indicate that all four standards have a significant positive effect on audit quality performance, collectively explaining 46.8% of the variation in audit quality among respondents. Specifically, ISA 200 and ISA 500 exhibited the strongest influence, highlighting the importance of ethics, skepticism, and robust audit evidence in enhancing audit credibility.The study concludes that strict adherence to ISA standards substantially improves audit quality performance in Nigerian audit firms. It recommends that regulatory bodies and audit firms continue to reinforce training, supervision, and compliance with international auditing standards to strengthen the reliability, independence, and professional judgment of auditors, thereby enhancing stakeholders’ confidence in financial reporting.