DETERMINANTS OF AUDIT QUALITY IN GOVERNMENTAL INSTITUTIONS

Abstract

This study investigates the factors that impact the quality of government internal audit workpaper review. Numerous concerns have been expressed about the quality of government audits in recent years. Audit quality is much debated, but little understood; and there is little agreement, given the concept 's diversity, on how audit quality should be interpreted, let alone assessed. Audit standard vision may rely heavily on what eyes one looks. Consumers, auditors, policymakers, and other stakeholders can have somewhat different opinions about what defines audit quality, which may affect the type of metrics that can be used to assess audit quality. The presumption in international literature on culture and audit procedure is that culture influences the audit environment, and consequently the audit process outcome. The theoretical model suggested different variables in the above literature review. Several factors in various work environments affect audit results, but based on little empirical research, Yemen 's government audit service. The importance of these factors impacting audit performance of the Avi Yemeni government sector must be discussed. The goal behind quality assurance is to help ensure that audit product and services follow proven international best practices and stakeholder expectations, as opposed to criticising individual audit processes. The results of the study found that performance, legislation, training and top management had an impact on effectiveness.