| dc.creator |
Sanda, Salehe |
|
| dc.date |
2020-11-16T04:27:00Z |
|
| dc.date |
2020-11-16T04:27:00Z |
|
| dc.date |
2020 |
|
| dc.date.accessioned |
2021-05-05T08:08:47Z |
|
| dc.date.available |
2021-05-05T08:08:47Z |
|
| dc.identifier |
APA |
|
| dc.identifier |
http://hdl.handle.net/11192/4661 |
|
| dc.identifier.uri |
http://hdl.handle.net/11192/4661 |
|
| dc.description |
Dissertation Report Submitted to Mzumbe University in Fulfillment of the
Requirement for the Award of Degree of Master of Business Administration–
Corporate Management (MBA - CM) |
|
| dc.description |
The study was conducted to examine the factors affecting audit quality in the public
sector using a case of the National Audit Office of Tanzania. Three specific
objectives were developed which were; to examine the influence of auditors’
independence on the quality of audit in public sector; to investigate the influence
auditors’ proficiency on the quality of audit in public sector; and to examine the
influence of auditors’ ethical behaviour on the quality of audit in public sector. A
descriptive research design was employed with a total of approximately 90 audit
staff. The purposive sampling was used to select the respondents. The questionnaire
and documentary review methods were employed.
The study found that there is a substantial link between the performance of auditors
and the quality of audits in the public sector. It was further found that 64% of the
variation in enhancing the quality audit is influenced by auditors’ proficiency. This
study also found that there is a significant relationship between the influences of
auditors’ independence towards quality of audit performed. It was also revealed that
22.5% of the variation in audit quality is affected by auditor’s independence.
Furthermore, it has been found that 97% of the variability in audit quality is due to
ethical conduct. The study found that there is a substantial link between the ethical
conduct of auditors and the standard of the audit. It was concluded that among the
auditors’ independence, proficiency, and ethical behaviour on the quality of audit in
public sector, auditors’ ethical behaviour has the most grater effect on the quality of
audit in public sector.
Finally the study recommends more efforts to be directed towards improving the
independence of the auditors and their ethical behaviour as well as they are
considered to have positive impact on quality of audit performed. Moreover, the
study recommends auditors to be be given enough frequent trainings, seminars, so as
to get them updated and equipped with modern auditing skills and knowledge in
order to improve the public sector audit. |
|
| dc.language |
en |
|
| dc.publisher |
Mzumbe University |
|
| dc.subject |
Audit quality in the public sector |
|
| dc.subject |
National Audit Office -Tanzania |
|
| dc.title |
An Examination of Factors Influencing Audit Quality in the Public Sector: Auditors Perspective |
|
| dc.type |
Thesis |
|