FACTORS AFFECTING THE AUDIT QUALITY OF GOVERNMENT COOPERATIVE AUDITORS OF THE COOPERATIVE AUDITING DEPARTMENT

Abstract

     The objective of this quantitative research was to study factors affecting the audit quality of government cooperative auditors of the Cooperative Auditing Department. The data were collected using questionnaires obtained from 504 auditors of the government cooperative, Department of Cooperative Auditing . Statistics used to analyze data contained descriptive statistics, including frequency, percentage, mean, standard deviation, inferential statistics, Pearson’s correlation coefficient, and multiple regression analysis.

            The results of the study revealed that there were  3 factors affected the audit quality of the government cooperative auditors: knowledge related to accounting audits, audit performance, and the complexity of cooperative business. However, the knowledge usage for inspection assistance programs , cooperative internal control, and accounting ability and cooperative financial statements were unrelated to the audit quality of government cooperative auditors of the Cooperative Auditing Department. The results of this study are beneficial to the cooperative auditors to realize knowledge development regarding auditing and to increase skills expertise in performing auditing work.