The Impact of Professional Accounting Ethics in Quality Assurance in Audit

Azubike Onuora Oraka and T.O. Okegbe

International Journal of Academic Research in Business and Social Sciences, 2015, vol. 5, issue 8, 64-78

Abstract: This study assesses the impact of professional accounting ethics in quality assurance in audit. Data for the study were collected from both primary and secondary sources. The data collected were analyzed with means score and standard deviation and the three formulated hypotheses were tested with z-test statistical tool. Based on the analysis, the study found among others that quality assurance in audit has enhanced investors’ confidence in the reliability of audited accounts and Professional ethics of independence have significant impact on quality assurance hence, Professional ethics is essential in quality assurance in audit as it enhance independent of auditor. Based on this, the researcher recommends that Professional accountants should be trained for the task ahead before being deployed to the field and induction training should be provided to new auditors on the fundamentals of carrying out a quality auditing exercise.

Keywords: Professional Accounting; quality assurance; Audit (search for similar items in EconPapers)
Date: 2015
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Citations: View citations in EconPapers (2)

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Persistent link: https://EconPapers.repec.org/RePEc:hur:ijarbs:v:5:y:2015:i:8:p:64-78

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