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Presenting a model of public sector audit quality based on the theme analysis method
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Abstract: (1305 Views) |
| The public sector, especially in our country, is one of the most important sectors in the country's financial system due to its vastness and impact, which is necessary despite the numerous damages in this sector, including the occurrence of numerous embezzlements and violations in the last decade. Audit in the public sector. The present study has designed and explained a model of auditing quality of the public sector based on the theme analysis method. The method of this research is mixed exploration in two qualitative and quantitative sections. The approach of the qualitative section is content analysis (theme) and information collection tools, semi-structured interviews with 14 experienced and experienced people including general manager, elite working in the Court of Accounts and high-ranking officials. The Court of Accounts was selected by sampling method. After conducting semi-structured interviews with the experts of the Court of Accounts, 773 initial codes were counted in the open coding stage and then 261 selective codes were extracted by the researcher. Template 34 sub-themes and 13 main themes as m Effective public sector was drafted in audit quality. In the quantitative section for model testing, 8 hypotheses were developed based on the main themes and a questionnaire based on sub-themes was designed to test them. The statistical population of the study in this section was managers and their peers, deputies and peers, auditors and senior auditors of the Court of Accounts, 278 people were selected as the sample using Morgan table. The hypotheses were tested using Spearman correlation method and ranking of factors affecting audit quality with Freudman test using SPSS 23 software. The results of the quantitative research section show that the variables of organizational factors, human factors, data and standard criteria, planning, auditing process and standard reporting have a positive and significant effect on audit quality. Interfering factors have a negative and significant effect on the quality of auditing and also the quality of auditing has a positive and significant effect on creating added value for the executive body and society |
Article number: 14 |
| Keywords: Audit Quality, Interfering Factors, Theme Analysis |
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Full-Text [PDF 488 kb]
(653 Downloads)
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Type of Study: Applicable |
Subject:
Auditing
Received: 2020/02/16 | Accepted: 2020/05/10 | Published: 2022/01/2
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