Statements

Mean

Std. Dev

Importance

The principle of independence of the auditor enhances the integrity and must be maintained to achieve audit quality.

4.25

0.776

4

Auditors should have open communication on

integrity violations and how they are dealt with to maintain audit quality.

4.29

0.726

3

Auditors shall maintain the integrity by not knowingly being a party to any illegal activity or engaging in discreditable acts to the auditing profession or the company.

3.17

1.186

6

The auditor’s ability to freely report any errors in the financial reports reflects the auditor’s integrity and audit quality.

3.60

1.119

5

Auditor’s honesty, diligence, responsibility, and objectivity enhance the integrity and must be maintained to achieve audit quality.

4.35

0.699

1

Compliance of auditors to audit code of conduct enhances the integrity and results in audit quality.

4.29

0.698

2