... assets Debt/ total capital - Owned capital/ total capital Liquidity: - Current liquidity - Short-term liquidity - Quick liquidity Profit rate: Profit rate on revenue Profit rate before tax/ net ... auditing service quality assessment ABBREVIATION WTO – World Trade Organization GDP - Gross Domestic Products SBU - Stony Brook University PESNT –Politic, Economics, Society, Nature, and Technology ... for auditors to practice their profession: Professional ethics, integrity, conformity with the law, independence, impartiality, diploma, minimal year experience in relevant fields, certificate...