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Explaining the factors affecting the quality of the public sector audit in crisis conditions
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Hasan Chamak *   , Mehrdad Ghanbari , Babak Jamshidi navid , Javad Masoodi |
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Abstract: (422 Views) |
In recent crises such as Covid-19 and economic fluctuations (for example high inflation), audit conditions have changed and auditors' duties have become more complicated. Therefore, to perform a quality audit, you must pay attention to the existing factors. The purpose of this research is to identify and rank the factors affecting the quality of public sector auditing based on the study of specialized texts and the opinion of 20 experts in the field of public sector auditing in crisis conditions. Kappa index was used to check the reliability of the components. In order to quantify the identified factors, fuzzy Delphi calculations were used in Excel spreadsheet software. The findings of the research showed that the factors related to the auditee (the reporting unit) with six sub-components, the factors related to the audit institution (supreme auditing court) with eight sub-components, the factors related to the auditor with six sub-components and the environmental factors with eight sub-components are effective on the audit quality of the public sector in crisis conditions. It is suggested to all executive bodies and supervisory institutions and policy makers to take serious measures to increase the accountability of the public sector and the quality of audits in critical situations such as Covid-19 and inflationary conditions.
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Article number: 5 |
| Keywords: public sector, crisis conditions, audit quality |
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Full-Text [PDF 607 kb]
(94 Downloads)
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Type of Study: Research |
Subject:
Auditing
Received: 2023/01/1 | Accepted: 2023/04/29 | Published: 2023/12/22
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