Mountain Top University Library

The study investigated the impact of Audit Standards on the Quality of Auditors' Performance in Nigerian money deposit institutions.
The survey design and simple random sampling approach were used in the study to pick 126 auditors and accountants from the audit and accounting departments of ZENITH BANK, GTB, FIRST BANK, WEMA BANK, and ECOBANK. For data collection from respondents, a welldesigned questionnaire that was rated valid and reliable was used. The data collected from the
questionnaire administration was examined using multiple regression analysis. The study discovered a favorable and substantial association between the engagement team's experience and the quality of auditors' performance (r=0.681; p0.000). The timing of audit execution has a favorable and significant relationship. The timing of audit execution and the quality of auditor performance have a positive and significant link (r=0.758; p0.000). The use of specialists has a favorable and substantial link with the quality of auditor performance (r=0.728; p0.000). These studies propose that banks strive to ensure that the engagement team has experience, that audit execution is timed correctly, and that specialists are used, as these factors help to improve the quality of audit reports and auditor performance. Keywords: Multiple regressions, experience of audit team, timing of audit execution, use of
specialists.