الفهرس | Only 14 pages are availabe for public view |
Abstract This study examines whether joint audit can affect the initial audit planning, the comprehensive audit strategy, and the overall audit plan and program as proxies for audit planning quality. To test the hypotheses, a sample of 400 professional auditors, from different-sized auditing firms as well as academics from different Egyptian universities, is used. The results of multiple regression analyses show that joint audit has a significant positive impact on the initial audit planning. Moreover, the researcher finds that joint audit has a significant positive impact on the comprehensive audit strategy. He also finds that joint audit has a significant positive impact on the overall audit plan and program. The results of the additional analyses show that the majority of the respondents’ opinions (93%) support the application of voluntary joint audit for all companies and (89%) support that one of the two parties of joint audit should be from Big 4 offices and the other from non-big 4 offices. |