Auditors Professional Responsibility and Legal Liability with Regard to Private Auditors in Ethiopia
| dc.contributor.advisor | Degefa, Duresa (PhD) | |
| dc.contributor.author | Gezahegn, Ayele | |
| dc.date.accessioned | 2019-10-15T15:00:32Z | |
| dc.date.accessioned | 2023-11-04T07:57:29Z | |
| dc.date.available | 2019-10-15T15:00:32Z | |
| dc.date.available | 2023-11-04T07:57:29Z | |
| dc.date.issued | 2019-06 | |
| dc.description | A thesis submitted to department of Accounting and Finance as a Partial fulfilment of the requirements for master of Science Degree in Accounting and Finance | en_US |
| dc.description.abstract | This study examines private auditor’s professional responsibilities and legal liability in the context of Ethiopia. The study used descriptive research design and mixed research approach. Furthermore, the study adopts cluster and purposive sampling techniques to collect a data from target population of the study; the target population of the study was classified in to five clusters based on their business type. More specifically, the data were collected from the primary and secondary source. To achieve the objective of the study, the data were collected through questionnaire and interview; the questionnaire was prepared with close-ended and open-ended questions and distributed to 72 professionals from different organizations and audit firms. Interview was made with 6 officials those are combined from Ethiopian accounting and auditing board and as well as Ethiopian revenue and customs authority. The data collected was analyzed through descriptive statements, graphs and figures. The finding of the study reveals that; absence of well-organized professional bodies, selection of auditors based on family or friends relationship, dependence of auditors on their client’s for financial and other interest, forwarding of an opinion based on the demand of their clients, and irregularity of laws and regulations are causes auditors not to properly exercise professional and legal responsibilities in Ethiopia. This study recommends concerned bodies to formulate strong professional association of auditors to follow up the activity of private auditors. | en_US |
| dc.identifier.uri | http://etd.aau.edu.et/handle/123456789/19438 | |
| dc.language.iso | en_US | en_US |
| dc.publisher | Addis Ababa University | en_US |
| dc.subject | Legal liability | en_US |
| dc.subject | Private auditors in Ethiopia | en_US |
| dc.subject | Professional Responsibility | en_US |
| dc.title | Auditors Professional Responsibility and Legal Liability with Regard to Private Auditors in Ethiopia | en_US |
| dc.type | Thesis | en_US |