The Attributes of Audit Committees in Selected Public Enterprises in Ethiopia
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Date
2018-03
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Publisher
Addis Ababa University
Abstract
This project was done to assess what roles audit committees are playing in selected public enterprises. The study followed a descriptive research design and made use of probability sampling techniques to select the public enterprise which are under the umbrella of MOPE (Ministry of public Enterprise). As a result, primary data was collected from 60 respondents of 10 public enterprises using a structure questionnaire, interview for 2 regulatory agencies. Also, secondary data, relevant for the study, was collected. Descriptive statistics was used to analyse the collected data. The findings of the study indicated that audit committees of selected public enterprise failed to have the required competencies and as to their role in assessing financial reports, more over there is no clear understanding or procedure in the process of appointed and approval of external and internal auditors.
Description
A research project submitted for the partial fulfillment of the requirements of the Degree of Master of Science in Accounting and Auditing.
Keywords
Audit, Audit Committees, Ethiopia