TARIKU ABERA

This paper focuses on factors affecting audit quality in Office of the Federal Auditor General of Ethiopia as a case study. The general objective implied factors affecting financial and performance audit quality in OFAG. The independent variables of audit quality are motivation, independence, training, auditor’s qualifications and proficiency, quality control and assurance, evidence and audit time budget. The study used descriptive and inferential statistics research design with mixed qualitative and quantitative methods where primary data was collected using Likert-scale questionnaires distributed and collected. A set of questionnaires was administered to 200 auditors out of the target population 400 auditors of OFAG in Addis Ababa, of whom 175 were responded. Secondary data was gathered from the office and different publications. Proportional stratified sampling technique has been used to analyze data collected through questionnaires of OFAG. Regression analysis was done to determine the relationship and the significance level of factors affecting towards audit quality. In general the respondents believe that audit quality in OFAG was low intention.