ABSTRACTThe general objective of the study is to investigate auditor independence on audit reports in the public sector with Northern Region of Ghana as the case under study. Specifically, the study seeks to examine the perception of the quality of audit reports, examine the regulatory framework enhancing or impairing auditor …
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ABSTRACTThe general objective of the study is to investigate auditor independence on audit reports in the public sector with Northern Region of Ghana as the case under study. Specifically, the study seeks to examine the perception of the quality of audit reports, examine the regulatory framework enhancing or impairing auditor independence, examine the factors that influence the level of auditor independence and examine the level of independence of auditors. The study uses a case study design to cover all departments and agencies located at ministries area of the Northern Regional Coordinating Council in the Northern Regional capital Tamale. The study focuses on all heads of departments, agencies and the staff of the accounts department in public institutions in the ministries area out of which a sample size is taken. Simple random and purposive sampling was used to select a sample of 50 respondents across 17 departments and agencies. Questionnaire was the instrument for data collection and the instrument for analysis was SPSS. From the results of the study it is noted that the general perception of the quality of audit report was very good. The auditors and accounts people normally would abide by the Public Financial Management 2016 Act 921 and the GIFMIS. The challenges that influence the independence of auditors are mainly got to do with the fact that the Audit Service is understaffed and they do not have enough budgetary allocations to carry out their work. Although there is some level of sabotage when it comes to audit reports, generally auditors are independent in the discharge of their duties. Further studies can divide the auditors into internal and external and analyse their quality of reporting taking into consideration the conditions under which both of them produce their reports.
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