出版社：The International Institute for Science, Technology and Education (IISTE)
摘要：The study investigated the level of compliance with auditing standards in selected organizations in Kampala, Uganda. The specific objective of the study was to determine the level of compliance with auditing standards. The study used a quantitative, ex-post facto, descriptive, comparative, cross-sectional and correlational survey design. Using a self made questionnaire, data was collected answering specific questions on a four point Likert scale. Data analysis by means of frequencies, percentages and means was done, using SPSS. It was revealed that majority of auditors and accountants are University graduates, in the 20 to 39 years age bracket and most of them are men. There is a high level of compliance with auditing standards (general average mean = 3.54) in the selected organizations in Kampala. It was recommended that auditors evaluate team members’ competence before deployment of teams for audit, conduct audits from clients’ premises and issue timely audit reports. There is also need to emphasize follow up of audit findings and recommendations from previous audits by auditors or Audit Committees.
