000			02283nam a22001457a 4500
008			221024b ||||| |||| 00| 0 eng d
100			_aAGBALEKE, Chukwuebuka Stephen _99562
245			_aImpact Of Audit Standards On The Quality Performance Of Auditors In Nigeria
250			_aMrs. Joshua Abimbola
260			_aIbafo _bAccounting _c2021
300			_aix; 75pgs.
520			_aABSTRACT The purpose of this study is to determine auditors' perceptions of the impact of auditing standards on the quality of the auditors performance. Four hypotheses have been proposed to investigate the effects of national auditing standards on auditing quality. The study adopted a survey research design using Z-score to determine the sample size for an unknown population. However, due to the time constraint and availability of respondents,100 questionnaire was distributed and 79 retrieved. The data was analysed using the descriptive,regression and correlation analysis of SPSS 26.0 statistical tools.The output of the analysis revealed that the implementation of auditing standards causes an improvement in auditing report writing has a t-coefficient of -0.289 with p-value of 0.773 > 0.05. and that the auditing standards causes collecting of reliable evidences related to subject under investigation by auditor has a t-coefficient of 1.092 with p-value of 0.280 > 0.05. Also, the statement that auditing standards results in further consistency of the order of main parts of auditing report has a t-coefficient of 1.005 with p-value of 0.319 > 0.05. Futhermore, the statement that auditing standards results in the improvement of recording details of auditing methods implemented by auditor has a t-coefficient of -0.304 with the p-value= 0.763 > 0.05. Therefore, the study shows that there is no significant impact of auditing standards on the quality performance of auditors’ in Nigeria. The firms in Nigeria needs to develop good governance principles. It needs to develop a set of guiding principles and policies that defines its auditing and accounting mandate, and that addresses issues of integrity and ethics. Keywords: auditing standards, audit evidence, audit report, auditing method and auditing standards
650			_aSocial Science _vAccounting _98705
942			_cTHS
999			_c6935 _d6935