Audit Professional Competency on Quality of Audit Work of Audit Practitioners Area Cooperative Auditing office Region 5

Abstract

The objective of this research were: 1) to examine the audit professional competency of audit practitioners area Cooperative Auditing office Region 5; 2) to examine the quality of audit work of audit practitioners area cooperative auditing office region 5; and 3) to test the relationship and effects audit professional competency on quality of audit work of audit practitioners area Cooperative Auditing office Region 5. This study is quantitative research, using a questionnaire as the research instrument. Data were collected from 153 audit practitioners in the Cooperative Auditing Office Region 5. Statistical methods for data analyses included percentage, mean, standard deviation, correlation analysis, and multiple regression analysis. The findings revealed that: 1) overall audit professional competency was at the highest level. By dimension, skills had the highest mean score; 2) the overall quality of audit work was at the highest level. By dimension, objectivity and clarity exhibited the highest mean scores; and 3) the results of the correlation and regression analyses indicated that audit professional competency had a positive relationship and effect on overall quality of audit work, specifically in terms of professional knowledge, professional attitudes, and information technology. In contrast, professional skills and personal characteristics exhibited a negative relationship and effect on overall quality of audit work, at a statistical significance of .05. Therefore, audit practitioners should develop their professional competency, focusing on knowledge, attitudes, and information technology to enhance quality of audit work, while appropriately improving skills and personal characteristics to prevent potential negative effects and further promote overall audit effectiveness.