Knowledge of External Auditor with Reference to Corporate Governance

Abstract

This study investigated the knowledge of external auditors about corporate governance. The study has four objectives which determine audit report, audit size, audit hours and audit feeswhich are affected by corporate governance. The study adopted a descriptive research design which assisted to examine the influence of external auditors. The sample size was 60 collected from external auditors of the companies. The non – probability sampling method was used. The data was then well examined and checked for completeness and comprehensibility. A Likert type of scale was used to evaluate answers varying from strongly agree to strongly disagree. The data was coded and analyzed by the use of descriptive statistics using EXCEL and SPSS. The frequency test, Normality test, Chi-Square test, and Mann-Whitney test were used. In this study, there is no relationship found between the genders of respondents on knowledge of corporate governance and even there is no relationship found between the experiences of respondents on knowledge of corporate governance. Further research can be done by checking the knowledge of corporate governance between internal and external auditors, and even by collecting data from different cities or districts for more accuracy and by applying other sampling techniques.