Statements | Mean | Std. Dev | Importance |
Auditor’s knowledge of professional auditing standards, regulations, and producers leads to significant and positively affects audit quality. | 4.25 | 0.754 | 4 |
Auditor’s continuous improvement and training programs enhance his competence and audit quality. | 4.30 | 0.742 | 1 |
Competency increases the ability to discover material errors in the financial reports hence enhancing audit quality. | 4.29 | 0.669 | 3 |
The professional experience of an auditor leads to competence and positively affects the quality of the audit. | 4.24 | 0.760 | 5 |
Auditor’s professional certification enhances his competence and audit quality. | 4.29 | 0.885 | 2 |
The educational qualification of an auditor directly affects his competence and, consequently, audit quality. | 3.95 | 0.776 | 6 |