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