The influence of soft skills on the quality of legal audit missions: Evidence from the Moroccan context

This study explores the relationship between auditors’ soft skills and the quality of legal audit missions in the Moroccan context. The research incorporates variables such as teamwork, leadership, and analytical skills, which were identified through a comprehensive literature review and interviews with two HR directors from Moroccan subsidiaries of Big Four accounting firms. The data was collected from approximately 150 Moroccan certified public accountants through a structured questionnaire. Data analysis was conducted using linear regression in SPSS. The results indicate that auditors’ soft skills, particularly teamwork, and leadership, have a significant and a positive impact on the quality of audit missions.