Document Type : Research Paper
Authors
1
Ph.D. student of Accounting, Qom Branch, Islamic Azad University, Qom, Iran
2
Prof., Department of Management, Faculty of Management and Economics, Tarbiat Modares University, Tehran, Iran. (Author)
3
Assistant Professor Accounting Department, Qom Branch, Islamic Azad University, Qom, Iran
4
Assistant Professor, Accounting Department, Al-Zahra University, Tehran, Iran
10.30473/gaa.2022.57217.1446
Abstract
The purpose of this study is to expand the conceptual factors affecting the quality of auditing in the public sector. In this research, a mixed exploratory research method (qualitative and quantitative) has been used. In the qualitative section, using the foundation theorizing method and taking 38 interviews from the statistical sample of the research that were selected by snowball method, to identify the factors affecting the audit quality during 1398 and finally using MAXQDA20 software, paradigm model of quality an audit is provided. Then, in a quantitative method, using the distribution of 110 questionnaires designed from the concepts extracted from the interviews, the effectiveness of each structure in the audit quality model was measured using SMARTPLS3 software. Finally, the indicators of the audit quality model in the public sector according the extent of their impact is presented in this model. The results show that 191 sub-structures constitute 55 main structures in 7 categories of audit quality model in the public sector, the most important of which are suppliers in terms of quality of appointments, requirements in handling and desirability of facilities, and stakeholders in terms of quality audit reports. Expert opinions and the quality of experience of stakeholders and in the dimension of information providers in the general section, the quality of knowledge of information providers can be named. Creating audit quality is achieved by examining audit suppliers and applicants, and the effective role of financial information providers as the first input to this system is important.
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