slugPerceived Compliance with International Standards on Auditing and Quality of Auditing
Journal Title: International Journal of Academic Research in Management - Year 2014, Vol 3, Issue 1
Abstract
The purpose of the study was to examine the relationship between perceived compliance with ISAs and quality of auditing in Uganda. A conceptual framework was developed relating perceived compliance with ISAs with quality of auditing using reliability, relevance and degree of accuracy. A cross sectional research design was used to collect data from 103 audit partners of audit firms in Kampala out of a population of 140. Purposive and simple random sampling techniques were also used to select 133 respondents from users of audited financial information like banks, micro-finance institutions and Uganda Revenue Authority and 7 respondents from ICPAU. The findings show positive perceptions on compliance with ISAs by audit firms in Uganda, positive perceptions on the quality of auditing in Uganda by both the audit partners and users of audited financial information and a significant positive relationship between perceived compliance with ISAs and quality of auditing in Uganda. From the findings it is clear that ISAs are applicable and it is advisable that audit firms comply with ISAs so as to constantly have quality in audited financial information.
Authors and Affiliations
Kakande Robert Ashe J,Arthur Sserwanga and Baziz Natamba
Keywords
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