أثر المراجعة المشتركة على جودة تقرير المراجعة من وجهة نظر المراجعين الخارجيين في أمانة العاصمة صنعاء

Abstract

This study aimed to measure the impact of joint audit dimensions (allocation and assignment of audit tasks, professional experience and competence, professional coordination and consultation) on the quality of the audit report from the perspective of external auditors in Sana'a Capital Secretariat. The study adopted the descriptive-analytical approach, utilizing a questionnaire as a data collection tool from a sample of (93) respondents consisting of auditors and professional practitioners. The data was analyzed using the statistical software (SPSS).
The results revealed a statistically significant positive impact of the joint audit dimensions combined on improving the quality of the audit report across all its dimensions (audit planning and execution, objectivity and neutrality of the report, timing and speed of issuance). Furthermore, the findings indicated that the dimension of professional experience and competence represents the most influential element in supporting the audit report. In light of these results, the study recommended encouraging local audit firms and offices to adopt and activate the joint audit approach, and establishing unified regulatory guidelines to govern task distribution and professional consultation sessions, thereby enhancing the reliability of financial reports.
Keywords: Joint Auditing, Audit Report Quality, External Auditors, Capital Secretariat Sana'a.


 

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