At the moment you can employed a model to determine audit quality by qualitative data rather than questionnaire

For sure there are lists of questions to do so. Check some accountancy magazines to get a set of questions that are more or less validated.

Thanks a lot to Mahdi Salehi & Jan H Jansen

PS what type of research you Will do? Because a questionnaire can be for quantitative and qualitative studies ...

Qualitative Study

There are really some variables to measure audit quality. It can be incorporated into questionnaire statement. I will communicate this soon.