The purpose of this analytical review article is to explain and analyze auditors' attitudes, as the key executors of the audit process, towards three fundamental pillars of quality—independence, experience, and professional care—and the combined role of these three factors in enhancing audit quality. Independence, as a prerequisite for validity and trust; experience, as a source of professional judgment; and professional care, as the framework for the responsible execution of duties, are considered inseparable components of a quality audit.

Through a systematic review of theoretical literature and empirical background, this research indicates that auditors' attitude towards independence focuses beyond mere compliance with formal requirements, on maintaining real subjective and objective impartiality in the face of economic pressures and long-term relationships with clients. Regarding experience, the prevailing attitude is that experience is not merely the passage of time, but rather active engagement with diverse and complex audit situations that enhances the ability to identify risks of material misstatement and make appropriate judgments.

Furthermore, analyses reveal that auditors perceive professional care as the intelligent application of knowledge and skills in light of ethical principles, requiring meticulous planning, continuous supervision, documentation of sufficient and appropriate evidence, and critical reliance on the internal control system. Key findings of this analytical review suggest that these three elements exert influence through dynamic interaction: independence provides the necessary platform for impartial judgment; experience increases the accuracy and depth of judgment and professional care; and professional care itself ensures the operationalization of independence and the effective application of experience.

Consequently, enhancing audit quality depends on auditors' integrated attitude towards this triad; such that the absence or weakness of any one can negate the positive effect of the other two. In conclusion, this article, through an analytical summary, emphasizes the necessity for continuous training, strengthening internal and external regulatory mechanisms, and fostering a professional culture that instills a positive attitude towards these pillars in auditors.