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|Title: ||The Impact of Extended Audit Tenure on Auditors Independence And Audit Quality In Addis Ababa|
|Authors: ||Gelaneh, Amsalu|
|Advisors: ||Dr. Laxmikantham P.|
|Copyright: ||Jun-2011 |
|Date Added: ||30-May-2012 |
|Abstract: ||The independence of an auditor has not only been viewed as an ethical issue within the auditing professional bodies like the International Federation of Accountants (IFAC), but also it is the bedrock upon which a successful audit is based. The stakeholders require the auditors to stay true to the main credence of the profession as an independent outside third party to give an opinion on the true and fair view of the financial statements presented by management. The main purpose of this study is to examine whether extended audit tenures can lead to the emergence of threats to auditor independence which will impair the auditor independence. Lack of audit quality and subsequent audit failures result mainly from a lack of auditor’s independence which is considered to be a consequence of the extended auditor client relationship. In order to investigate the findings; the researcher used a sample of six audit firms which includes a total of 50 auditors in Addis Ababa. The researcher also used stratified random sampling technique and collected primary data through questionnaire. The responses gotten were analyzed using a quantitative and qualitative approach with the help of SPSS.
Actually, the results of the findings shows that both extended and short audit tenure has an impact on auditors independence and audit quality when it is considered under different threats even if the impact is worst in the case of extended audit tenure.|
|Description: ||A Thesis Submitted To The School Of Graduate Studies Of Addis Ababa University In Partial Fulfillment Of The Requirement For The Degree Of Masters In Accounting and Finance|
|Appears in:||Thesis - Accounting & Finance|
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