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:: Volume 24, Issue 95 (12-2024) ::
audit knowledge 2024, 24(95): 384-405 Back to browse issues page
Providing the ideal model of audit report and audit quality of the public sector, taking into account the mediating role of internal controls of based on risk
Ghobad Shamsi , Babak Jamshidinavid * , Mehrdad Ghanbari , Foroozan Mohammadi yarijani
azad university
Abstract:   (313 Views)
Improving the quality of auditing has an effect on improving the accountability of the public sector. The purpose of this research is to provide a model to express the effect of audit report on the quality of public sector audit, taking into account the mediating role of risk-based internal controls. The current research is exploratory and correlational. In the first step, by using the Delphi method and asking the opinion of 5 experts familiar with the subject, the components related to each of the variables were identified. After this stage, a 5-choice questionnaire was distributed among 110 public sector auditors and accountants. Smart PLS software was used to analyze structural equations. The results of this research showed that (1) the audit report has a positive and significant effect on the audit quality of the public sector; (2) the audit report has a negative and significant effect on the risk-based internal controls of the public sector; (3) risk-based internal controls of the public sector have a negative and significant effect on the audit quality, and (4) the overall effect of the audit report on the quality of the public sector audit is indirectly explained by the risk-based internal controls. Therefore, it has a partial mediation role. Risk-based internal controls are useful for reducing audit costs and will increase the accountability of the public sector.
 
Keywords: audit report, audit quality, internal controls of based on risk, public sector
Full-Text [PDF 1349 kb]   (146 Downloads)    
Type of Study: Research | Subject: Auditing
Received: 2024/07/18 | Accepted: 2024/08/27 | Published: 2024/08/27
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shamsi G, jamshidinavid B, ghanbari M, mohammadi yarijani F. Providing the ideal model of audit report and audit quality of the public sector, taking into account the mediating role of internal controls of based on risk. audit knowledge 2024; 24 (95) :384-405
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Volume 24, Issue 95 (12-2024) Back to browse issues page
دانش حسابرسی Audit  Science
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