The Impact of Factors under the Auditor's Control on the Supreme Audit Courtʼs Audit Quality
Subject Areas :
amin akbari
1
,
Ahmad Khodamipour
2
,
omid Pourheidari
3
1 - ph.D. Student in Accounting, Faculty of Management and Economics, Shahid Bahonar University, Kerman, Iran.
2 - Professor of Accounting, Faculty of Management and Economics, Shahid Bahonar University, Kerman, Iran
3 - Professor of Accounting, Faculty of Management and Economics, Shahid Bahonar University of Kerman, Kerman, Iran
Keywords: Audit quality, Factors under the auditor's control, Supreme Audit Court,
Abstract :
The main purpose of this research is to investigate the impact of factors under the auditor's control on the audit quality of the Supreme audit court and to rank these different factors. As an operational research, the present study has a descriptive-analytical approach. 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 research findings show that the factors under the auditor's control have positive effect on the quality of the audit in the Supreme Audit Court. In addition, the research findings indicate that the auditor's stress has no effect on the audit quality in the Supreme Audit Court. The results of this research can be used in auditors and Supreme Audit Courtʼs decision making to improve audit quality.
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