Auditors Characteristics and Its Impact on Audit Failure PDF Download

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Auditors Characteristics and Its Impact on Audit Failure

Auditors Characteristics and Its Impact on Audit Failure PDF Author: Sara El Murr
Publisher:
ISBN:
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Languages : en
Pages : 49

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Book Description
This study aimed at examining the characteristics of auditors that impact the effectiveness of job performance or the failure of the auditor. As it will examine the technical and non- technical attributes as well as education and experience. An empirical study was conducted for the purpose of testing the relationship between auditor's characteristics and the likelihood of audit failure. This study was addressed to auditors working in local Lebanese and multinational audit firms through closed-ended questions via an online questionnaire. The collected data was analyzed using the SPSS statistics software through the Cronbach's alpha, Kruskal-Wallis, Spearman's rho tests. The discussion of the findings reviled that the possession of the desired auditors personal characteristics, education, and experience increase the quality of audits and thus reduce the risks of audit failure.