Jul 2026· International Multidisciplinary Journal of Emerging Technologies and Applications· Vol 1, pp. 30-49· 0 citations· 14 references
Abstract
The quality of working paper documentation constitutes one of the main pillars of independent auditing, playing a fundamental role in the credibility, transparency, and reliability of financial statements. In the Mozambican context, characterized by the strengthening of corporate governance mechanisms and the increasing demand for compliance with International Standards on Auditing (ISAs), the proper documentation of audit evidence has become strategically important in ensuring the quality of work performed by independent auditors. This study aimed to analyze the influence of the quality of working paper documentation on the success of independent auditing in Mozambican companies. The research adopted a quantitative, descriptive, and cross-sectional approach, based on the administration of a structured questionnaire to a sample of 45 professionals working in the fields of auditing, accounting, and financial management. The data were analyzed using descriptive and inferential statistical techniques. The results demonstrated that the quality of working papers significantly influences the effectiveness of audit procedures, the reliability of issued reports, the traceability of evidence, and the reduction of risks related to errors and omissions. The findings also revealed that the use of standardized documentation procedures and the implementation of quality control mechanisms contribute to strengthening auditor independence and increasing users' confidence in financial statements. It is concluded that the quality of working paper documentation is a determining factor for the success of independent auditing, positively influencing the quality of audit reports and the credibility of financial information produced by organizations. The study recommends strengthening the continuous professional development of auditors, adopting digital documentation technologies, and enhancing quality control systems within organizations.
This study aims to demonstrate the impact of implementing continuous auditing on the key qualitative characteristics of financial information, and the resulting increase in confidence regarding business reporting information, achieved by shifting from traditional financial statement auditing to continuous auditing.
A number of findings were reached, most notably that continuous auditing plays a role in supporting and achieving the quality of "relevance" in electronically published financial reports. It does so by facilitating timely access to information and providing users with significant predictive value at the appropriate time. Furthermore, continuous auditing contributes to enhancing the reliability and credibility of these reports by fostering confidence in the real-time corporate disclosures made via the Internet, and ensuring the production of accurate, reliable, and trustworthy financial information. Accordingly, the study concluded with a set of recommendations, most notably: the need for public and private entities that publish their financial statements electronically to adopt a continuous auditing approach as the basis for auditing those statements; the necessity of mandating that audit firms and offices conduct continuous audits; and the need to qualify auditors for these tasks by organizing—and requiring attendance at—training courses to keep pace with significant technological developments in the modern business environment.
Rafiq Abdul-Razzaq Muhammad Al-Quraishi· International Journal of Adv...· 0 citations
The relevance
of the given study stems from the fact, that the role of internal audit is significantly increasing in the current context of corporate governance transformation and the need to ensure the economic security of business entities.
The objective
of the study is to develop scientifically based recommendations for improving audit methodology based on an analysis of the provisions of the new national standard and a summary of best practices in implementing internal audit. The study provides systemic analysis of the content of Preliminary National Standard (PNST) 1034–2025, key innovations of the standard (introduction of the concept of “audit engagement”, the requirement for documenting professional judgment, and the allocation of a consulting function), as well as the research of the issues of its implementation in the practices of Russian entities.
Methodology
. Using comparative analysis and process modeling methods, practical recommendations were developed for the formation of internal methodological documents of the internal audit service.
The study resulted
in a proposed framework for methodological support, incorporating the principles of risk-based approach and documented validity, as well as an algorithm for forming the auditor’s professional judgment based on a set of findings, consistent with the requirements of the new standard. The resulting
conclusions and recommendations
can be used by internal audit departments to improve audit quality and adapt to the requirements of PNST 1034–2025.
V. Piskunov, T. Tarasova, O. V. Tarasova· Accounting Analysis Auditing· 0 citations
This study aims to analyze the influence of auditor competence, independence, and professional proficiency on audit quality, with auditor ethics as a moderating variable. The background of this study is based on the importance of audit quality in increasing public trust in financial statements and minimizing the risk of information asymmetry. Although several previous studies have discussed the factors that influence audit quality, studies that integrate the role of auditor ethics as a moderator in the Indonesian context are still limited. This study uses a quantitative approach with a survey method. The study population is auditors working in Public Accounting Firms (KAP) in Indonesia. The sampling technique uses a purposive sampling method, with the criteria of auditors having at least one year of experience in financial statement audits. A total of 194 questionnaires were collected using the Partial Least Squares–Structural Equation Modeling (PLS-SEM) method with the assistance of SmartPLS software. The results show that auditor competence, independence, and professional proficiency have a positive and significant effect on audit quality. In addition, auditor ethics is proven to significantly moderate the relationship between the three independent variables and audit quality, with the effect strengthening the existing positive relationship.
F. Yasin, Mayang Sari Edastami· Greenation International Jou...· 0 citations
Audit quality remains a critical yet under-examined governance concern in Nigerian sub
national government parastatals, where recurring audit queries and unresolved financial
irregularities continue to undermine public financial accountability. This study investigates
the joint drivers of audit quality in Oyo State government parastatals, focusing specifically on
the combined contribution of auditors' independence and Information Technology (IT)
adoption. Anchored in Agency Theory, the study adopted a quantitative, explanatory cross
sectional survey design. Data were collected from 189 respondents comprising audit staff,
management staff, and administrative/support personnel of the Office of the Auditor-General
for Oyo State and the Office of the Auditor-General for Local Government, selected through
stratified random sampling from a population of 415 employees. A structured questionnaire,
validated for content and construct validity and found reliable (Cronbach's alpha = 0.855),
was used for data collection, and hypotheses were tested using multiple linear regression.
Findings: The joint model comprising auditors' independence and Information Technology
explained 61.2 percent of the variance in audit quality (R = 0.782, R² = 0.612, Adjusted R² =
0.607, F(2,186) = 146.408, p < 0.001), leading to rejection of the null hypothesis. Auditors'
independence emerged as the dominant driver (Beta = 0.653, p < 0.001), while Information
Technology retained a smaller, though statistically significant, unique contribution (Beta =
0.183, p = 0.002) once shared variance with independence was accounted for. Collinearity
diagnostics (VIF = 1.672; tolerance = 0.598) confirmed that the estimates were stable and
not distorted by multicollinearity. Practical implications: The findings indicate that
structural and legal reforms strengthening auditors' independence should precede, and be
prioritised over, technology-centred interventions, since the incremental explanatory
contribution of Information Technology beyond independence is comparatively modest.
Originality/value: This study contributes context-specific empirical evidence, rare in sub
Saharan African public sector auditing research, on the relative and joint importance of
institutional independence and technological capacity as drivers of audit quality, and offers a
replicable evidentiary basis for audit-reform prioritisation in resource-constrained
government settings.
Akanbi, Paul Ayobami, Hassanatu Yakubu· Journal of Accounting and Fi...· 0 citations
This study aims to examine the influence of Professional Audit Standards and Auditor Independence on Government Financial Audit Quality within a Regional Government Inspectorate in Indonesia. Employing a quantitative approach, data were collected through a structured questionnaire distributed to 30 auditees selected via purposive sampling. Multiple linear regression analysis was used to test the hypotheses. The results indicate that Professional Audit Standards have a positive but statistically insignificant effect on Audit Quality. In contrast, Auditor Independence has a positive and significant effect on Audit Quality. Furthermore, both variables jointly exert a significant influence on Audit Quality, explaining 44.2% of its variance. The findings highlight that while formal compliance with professional standards is necessary, auditor independence plays a more critical role in ensuring objective and high-quality audit outcomes. The study recommends that the Regional Government Inspectorate continuously strengthen the implementation of professional standards through regular training and enhance auditor independence by mitigating conflicts of interest and external pressures.
Yasser, Agusmadi, Marzuki et al.· Review of Business and Accou...· 0 citations
Purpose
This study aims to examine the influence of auditor competency, auditor independence and audit quality on internal audit effectiveness in detecting fraud within Malaysian public sector organisations.
Design/methodology/approach
The research design employed is quantitative research design using data collected from a sample of internal auditors from Malaysian public sector organisations. The data was collected by means of a questionnaire survey from a sample of internal auditors from various government ministries, departments, and statutory bodies. The total sample size for this research is 210. The data collected has been analyzed using various quantitative data analysis techniques such as descriptive statistics, reliability analysis, correlation analysis, and regression analysis. To ensure methodological rigor of the research, additional tests such as Harman’s single factor test for common method bias and VIF test for multicollinearity have also been conducted.
Findings
The results show that auditor competency and audit quality are significant determinants of internal audit effectiveness in the detection of fraud, while auditor independence does not show a statistically significant relationship with internal audit effectiveness in the detection of fraud. Audit quality is found to be the most significant predictor of fraud detection capability, which implies that audit procedures and processes of evaluation are very significant in enhancing the internal audit capability of detecting fraud in the processes of the organisation.
Research limitations/implications
The focus of the study is internal auditors who operate within public sector organisations in Malaysia, and as such, the results may not be universally applicable. Another limitation is that the study is based on perceptions and not direct observation of fraud detection practices.
Practical implications
In addition, the policymakers and government agencies should invest in specialized training programmes on fraud detection techniques. Moreover, strengthening the audit quality framework and implementing stringent audit procedures also contribute to fraud detection capabilities.
Originality/value
The study contributes to the internal auditing literature in that it provides empirical evidence on the factors that affect internal audit effectiveness in detecting fraud in the public sector in an emerging economy, thereby refuting the conventional wisdom that internal audit effectiveness depends on internal audit independence. It also provides empirical evidence that internal audit professional competency and audit quality are more critical success factors in improving internal audit effectiveness in detecting fraud.
Nani Aryanti Md Hanif, Salwa Zolkaflil, Sharifah Nazatul Faiza Syed Mustapha Nazri· International journal of res...· 0 citations