Nexus between Public Audit Dimensions and Audit Quality

Abstract

This study attempts to examine the dimensions of public audit in the context of audit quality to investigate the association in public sector. SPSS model starts with likert scales consisting of five dimensional structures: trust and confidence, integrity and credibility, independence and impartiality, conflict of interest and professional secrecy & competence and objectivity to measure audit quality. 251 auditors are the respondents of Pakistan Military Accounts Department (PMAD) varying different demographics. The majority of the auditors were satisfied with the values and principle set up by DAGP regarding code of ethics for public auditors in line with the INTOSAI Code of ethics and auditing standards. The findings suggest that the standard model of public audit dimensions consist of the five dimensions and provides good determinants of satisfaction. Trust and confidence, Integrity and credibility, independence and impartiality and competence and objectivity have significant influence on audit quality and showing positive association while conflicts of interest and professional secrecy is the only variable is insignificant and negative association.