Investigating and Ranking the Impact of Factors beyond the Auditor's Control on the Supreme Audit Courtʼs Audit Quality

Subject Areas :

amin akbari ¹ , احمد خدامی پور ² , امید پورحیدری ³

1 - Faculty of Management and Economics, Shahid Bahonar University. Kerman, Iran.
2 - دانشیار گروه حسابداری، دانشگاه شهید باهنر کرمان، کرمان، ایران،
3 - گروه حسابداری دانشگاه شهید باهنر کرمان، کرمان، ایران

Received: 2023-12-05

Keywords: Audit quality, Factors beyond the auditor&#039, s control , Supreme Audit Court,

Abstract :

Audit quality as an important notion in private and governmental sector, is complicated to investigate. While, most researches concentrated on private auditing, the main purpose of the present research is to focus on the governmental audit quality. As an operational research, the present study has a descriptive-analytical approach. The main purpose of this research is to investigate the impact of factors beyond the auditor's control on the audit quality of the Supreme audit court and to rank these different factors. For this sake, auditors and audit managers of the Supreme Audit Court are considered as the statistical population of the research. Among them, 304 auditors and audit managers were selected as the statistical sample and are examined by a questionnaire. The data gathering period is from the January to June 2023. T-test was applied for checking hypothesis and the Friedman test was used to rank the factors. The findings of the research showed that all the factors beyond the auditor's control has a remarkable influence on the quality of the audit in the Supreme audit court; but among them, the time pressure factor is the most effective one. It seems that the results of the current research can be regarded by auditors and the Supreme audit court for improving the audit quality.