Factors Affecting Audit Quality in Public Sector: A Case Study of District Abbottabad of Khyber Pakhtunkhwa, Pakistan
DOI:
https://doi.org/10.55737/qjss.v-ii.24096Keywords:
Audit Quality, Public Sector, Abbottabad, Pakistan, Accounts OfficesAbstract
This study aims to explore factors that affect audit quality in the public sector of District Abbottabad, Khyber Pakhtunkhwa (KP) Province of Pakistan. A purposeful sampling technique is used to find knowledgeable and key respondents from among the audit departments/ firms/ entities in the selected district for this study. The data for this research is collected from 20 government auditors from the Directorate of District Audit and the District Controller of Accounts Offices in Abbottabad district. The researcher used a semi-structured questionnaire (mix of open-ended and close-ended) as a tool for data collection from relevant respondents. The main themes in the questionnaire are analyzed through SPSS software, and the data is presented in tables and figures, which are supported by descriptive discussions and analysis. Also, some of the discussion is based on informal interviews with auditors, which were analyzed manually through the matrices method of qualitative data analysis. It has been found that lacking financial independence and resource constraints; bad behavior of auditees; training of the auditors and new audit techniques; inadequate staff; insufficient time for Audit; corruption and misuse of audit facilities; and promotions of auditors are the major factors affecting the quality of Audit in District Abbottabad.
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