Development And Validation Of A Measuring Instrument Of The Quality Audit Service

The purpose of this paper is to assess the validity of an instrument designed to measure the perceived audit quality service by customers. Its utility the ability to carry out from this instrument the research and standard-setter necessary for, as an ultimate goal, improving and adapting the audit service to the needs of stakeholders.For this, and in order to establish what the dimensions and variables that compose the scale are, we discuss why they are grouped in a certain way and their differences with the initial model of Parasuraman et al. (1988).Our results show that we face a consistent factorial structure and items that appear to accurately measure the variables proposed, so we have enough empirical evidence to support the instrument that measures the audit quality service as a clearly defined construct. (C) 2016 ASEPUC. Published by Elsevier Espaiia, S.L.U. This is an open access article under the CC BY-NC-ND license