The Impact of Information Technology in Audit Quality: In the Case of External Audit Firms in Addis Ababa
| dc.contributor.advisor | Kelifa Sermolo (PhD) | |
| dc.contributor.author | Abel Habtamu | |
| dc.date.accessioned | 2025-03-06T14:17:17Z | |
| dc.date.available | 2025-03-06T14:17:17Z | |
| dc.date.issued | 2024-03-17 | |
| dc.description.abstract | This study investigated the influence of information technology (IT) on audit quality, focusing on external audit firms in Addis Ababa. Data analysis employed a descriptive and inferential approach. Questionnaires were distributed to 98 external auditors to gather necessary information. IBM SPSS Statistics 2013 software (v22.0) was used to analyze the data, presented in tables and charts. The findings revealed that all independent variables had positive and significant coefficients. This indicates that as the value of an independent variable increased, the mean of the dependent variable (audit quality) also increased. Auditor competency had the strongest positive and significant effect on audit quality, followed by IT-based auditing, audit risk, and audit quality itself. The regression analysis indicated that the independent variables included in the model explained 52.3% of the variance in audit quality. Based on the findings, the study recommends that The Accounting and Auditing Board of Ethiopia should have prioritized evaluating the quality of audit firms and grading them based on their performance. Additionally, firms should provide Continuing Program Development (CPD) and prepare IT-based audit working papers that include audit procedures, rules, and regulations, as well as analysis working papers. This will help enhance the auditors' abilities and prevent the risk of material misstatement due to control risk. | |
| dc.identifier.uri | https://etd.aau.edu.et/handle/123456789/4994 | |
| dc.language.iso | en | |
| dc.publisher | A.A.U | |
| dc.subject | IT based auditing | |
| dc.title | The Impact of Information Technology in Audit Quality: In the Case of External Audit Firms in Addis Ababa | |
| dc.type | Thesis |