Determinates Of External Audit Quality The Case Of Private Audit Firms

Accounting And Auditing Project Topics

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The aim of this study is to assess the determinant factors affecting external audit quality inrnEthiopian audit firms. Namely External audit quality, External Auditors Professionalism, levelrnof Education, work Experience, evidence-based approach and independence. Considering thisrnobjective, the study adopted quantitative method of research approaches to test a series researchrnhypothesis. Specifically, the study used primary data through close ended questionnaires. Fromrnthe total population of One hundred thirty-two external audit firms licensed and registered inrnAddis Ababa Accounting in Auditing Board of Ethiopia (AABE), Forty audit firms are selectedrnbased on convenience sampling and one hundred sixty fore questionnaires are distributed.rnSeven questionnaires are distributed for each firm. The questionnaires are answered byrnprincipal/partners, Director/ Audit Managers,senior and Junior audit position. The results ofrnmultiple regression reveal that Auditors’ professionalism, auditors’ level of education, andrnauditors’ independence have positive and significant effects on external audit quality andrnauditors’ work experience and Auditors’ evidence-based approach have a positive and negativernwith insignificant effect on external audit quality. Therefore, this is a clear signal to audit firms,rnprofessional associations and the Accounting and Auditing Board of Ethiopia (AABE) not tornignore the key determinant factors of Auditors’ professionalism, auditors’ level of education,rnand auditors’ independence.

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Determinates Of External Audit Quality The Case Of Private Audit Firms

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