Reduced Audit Quality Behaviour among Auditors in Uganda
Munene, John C.
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Reduced audit quality behavior (RAQB) has been linked to poor quality audits. Whereas reduced audit quality behavior has been studied for some time, most of the studies have been carried out in developed countries; yet reduced audit quality behavior has been linked to frauds in least developed countries like Uganda. This research set out to establish the extent of occurrence of reduced audit quality behavior among auditors in Uganda. Data were collected from 351 certified public accountants (CPA’s) practicing as external auditors in Uganda. They completed questionnaires indicating the extent to which they have engaged in the seven reduced audit quality acts commonly cited in the literature. Results show that reduced audit quality behavior is a widespread problem in Uganda. The most engaged in act is accepting client explanation as a substitute for other evidence that would be readily available while the least engaged act is extending the scope of examination when suspicious transactions are detected.
- Social Sciences