Nexus between Public Audit Dimensions and Audit Quality


  • Mansoor Ahmed Assistant Accounts Officer, Pakistan Military Accounts Department, Ministry of Defense
  • Faiza Sajjad Assistant Professor, COMSATS University Islamabad, Abbottabad Campus.
  • Fahim Qazi Faculty of Accounting and Finance, Department of Public Administration, University of Karachi
  • Hasan Raza Assistant Professor, Department of Commerce, University of Karachi,
  • Muhammad Mubeen Lecturer, Department of Business Administration, IQRA University, Karachi, Pakistan.



PMAD, Public Audit Dimension, Audit Quality


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.




How to Cite

Ahmed, M., Sajjad, F., Fahim Qazi, Raza, H., & Mubeen, M. . (2024). Nexus between Public Audit Dimensions and Audit Quality. International Journal of Social Science & Entrepreneurship, 4(1), 57–70.