Critical Factors of Modified External Auditors Report in the Case of Ethiopian Public Higher Education Institutions
| dc.contributor.advisor | Sewale, Abate (Phd) | |
| dc.contributor.author | Tinsae, Tekeste | |
| dc.date.accessioned | 2020-09-03T12:46:14Z | |
| dc.date.accessioned | 2023-11-04T07:57:49Z | |
| dc.date.available | 2020-09-03T12:46:14Z | |
| dc.date.available | 2023-11-04T07:57:49Z | |
| dc.date.issued | 2019-12 | |
| dc.description | A thesis submitted to Addis Ababa University College of Business and Economics in partial fulfillment of the requirement for the degree of masters of Science in Accounting and Finance | en_US |
| dc.description.abstract | The types of audit reports issued by external auditors are categorized in to two major categories. The one is un-modified (unqualified auditors’ report) and the other type is modified audit report. Identification of the critical factors of modified external auditors report is an important point for managers to concentrate resources for effective and efficient corrective actions. The Ethiopian Office of Auditor General is conducting annual audit of the financial statements of public higher education institutions and give modified audit reports from year to year. It has also repeatedly reported to the parliament that the financial record keeping and reporting of public higher education institutions is not showing improvement from time to time. This study determines the critical factors of modified auditors report in public higher education institution of Ethiopia. Nine factors are taken from previous researchers’ study as causes of poor control system in government entities and one additional factor mentioned by media experts and one more factor from parliament report that have direct impact on the financial control system of public higher education institutions are selected for this studies. The study is conducted in the Office of Auditor General who is the external auditor of public higher education institutions and in the reporting entity, public higher education institutions of Ethiopia, who are audit clients for the auditor general. Data is collected from the senior audit staffs and the senior finance section employees of the reporting entity (public higher education institutions). Five Level Likert Scale research question is used to rate the eleven factors by the auditors and by the finance employees of public higher education institutions. Based on their mean and standard deviation the factors are rated from most critical to none critical factor. The result of data analysis shows that five of the factors are identified as most critical, as these factors are rated by both auditors and auditees as most critical. Four of the factors are rated as most critical by either of the two parties (auditors or auditee) therefore these four factors recommended for further study. And two of the factors are found none critical factor of modified external auditors report in public higher education institutions. | en_US |
| dc.identifier.uri | http://etd.aau.edu.et/handle/123456789/22254 | |
| dc.language.iso | en | en_US |
| dc.publisher | A.A.U | en_US |
| dc.subject | Critical factors of modified auditors | en_US |
| dc.subject | External audit | en_US |
| dc.subject | Modified auditors’ report | en_US |
| dc.subject | Report in public higher education institutions | en_US |
| dc.title | Critical Factors of Modified External Auditors Report in the Case of Ethiopian Public Higher Education Institutions | en_US |
| dc.type | Thesis | en_US |