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Title: The Assessment of Quality External Audit Services: Evidence from Grades ‘A’ Private Audit Firms of Ethiopia
???metadata.dc.contributor.*???: Habtamu Berhanu (PhD)
Zergaw, Chemeda
Keywords: External Auditor;External Audit Services;non-audit services.
Issue Date: Jan-2016
Publisher: A.A.U
Abstract: The study has been conducted with the aim of assessing the quality of external audit services like quality of services and sufficiency of resources, exercises of professional skepticism, professional independence and objectivity and external auditors’ communications. To enable the researcher address the objectives of the study, a descriptive research was the preferred choice since it was meant to present a picture of the specific details of a quality audit services settings. The study is based on an interpretive approach employing survey questionnaires. The data collection was through Self-administered questionnaires and based on convenience sample selection 10 head of private audit firms, 10 auditor managers and 10 senior auditors totally 30 respondents selected. Totally 30 questionnaires were distributed and collected to 10 grades ‘A’ private audit firms and a response rate of 100%. The collected data fulfills construct validity (both convergent and discriminant validity) and reliability. The external auditors must remain independent and objective throughout the provision of their external audit services and when formulating their audit opinion. They need to be met prior to the appointment of professional financial advisors for non-audit services to safeguard the independence and objectivity of the external auditors. The provision of additional non-audit related services by the external auditor has the potential to impinge upon their independence and objectivity. The survey result shows that as per majority of respondents’ perceptions grades ‘A’ authorized private audit firms are not independent and objective during their audit work.
Description: A Project Paper Submitted to the Department of Accounting and Finance in Partial Fulfillment of the Requirements for the Degree of Master of Science in Accounting and Auditing
Appears in Collections:Thesis - Accounting & Finance

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