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The Impact of Professional Accounting Ethics in Quality Assurance in Audit

Author

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  • Azubike Onuora Oraka
  • T.O. Okegbe

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.

Suggested Citation

  • Azubike Onuora Oraka & T.O. Okegbe, 2015. "The Impact of Professional Accounting Ethics in Quality Assurance in Audit," International Journal of Academic Research in Business and Social Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Business and Social Sciences, vol. 5(8), pages 64-78, August.
    • Handle: RePEc:hur:ijarbs:v:5:y:2015:i:8:p:64-78
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    Cited by:

    1. Nofiati Hikmayah & Khoirul Aswar, 2019. "The Impact of Factors on the Audit Quality in Indonesia: The Moderating Effect of Professional Commitments," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, vol. 9(4), pages 285-293, October.
    2. Khoirul Aswar & Ermawati & Meilda Wiguna & Eka Hariyani, 2020. "A Conceptual Framework on the Audit Quality in the Government Internal Audit in Indonesia," Information Management and Business Review, AMH International, vol. 12(1), pages 22-26.

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