Abstract
In this paper, using survey data gathered from internal, external, and tax auditors in Turkey, we aim at identifying the roles expected from the auditor and the factors that influence the success of the auditor. Exploratory factor analysis of the data we collected identified six factors of the success of the auditor: independence and impartiality, knowledge of relevant laws and provision of services, personal abilities, accuracy and caring social welfare, identification of problems and risks, and responsibility. These factors were also confirmed in subsequent confirmatory factor analysis. We conclude this study with an evaluation of these factors as well as a comparison of them with the factors identified by Humphrey et al. (1993). Key words: Audit quality, audit expectations, factors of auditor success, factor analysis.
Talk to us
Join us for a 30 min session where you can share your feedback and ask us any queries you have
Schedule a callDisclaimer: All third-party content on this website/platform is and will remain the property of their respective owners and is provided on "as is" basis without any warranties, express or implied. Use of third-party content does not indicate any affiliation, sponsorship with or endorsement by them. Any references to third-party content is to identify the corresponding services and shall be considered fair use under The CopyrightLaw.
