EPrints Logo

The 2nd International Conference On Cross-Disciplinary Academic Research 2023 , ICAR'2023 - 2023 : The Mediation Effect of Audit Assessment on Audit Competency and Audit Technology to Audit Work Performance Effectiveness

Mohd Noor, Dr. Nurul Fitri and Sanusi, Zuraidah and Johari, Razana Juhaida (2023) The 2nd International Conference On Cross-Disciplinary Academic Research 2023 , ICAR'2023 - 2023 : The Mediation Effect of Audit Assessment on Audit Competency and Audit Technology to Audit Work Performance Effectiveness. The 2nd International Conference On Cross-Disciplinary Academic Research 2023 , ICAR'2023, 2 (2). p. 150. ISSN 40181-700982

[img] Text
52. The Mediation Effect of Audit Assessment on Audit Competency and Audit Technology to Audit Work Performace Effectiveness.pdf

Download (3MB)

Abstract

Auditor competency and audit technology use have been identified as the cause and effect that might aid in audit evaluation and improve auditor performance. This study investigates the direct influence of audit competency and audit technology variables on the effectiveness of auditor work performance, as well as the mediation effect of audit assessment on the relationships, using data from the external auditor. A survey was done in Malaysia to ascertain the direct influence of audit competency and audit technology on the effectiveness of audit work performed by the external auditor. The conclusion indicates that audit competency and audit technology both contributed significantly to the efficiency and effectiveness of auditors' work performance. Additional analysis demonstrates how these two elements, audit competency and audit technology, contribute to audit assessment as a required procedure for increased performance effectiveness of the external auditor. This study contributes to the knowledge of audit assessment as a critical procedure for audit competency and the auditor's efficient and effective use of audit technology in determining the auditor’s work performance.

Item Type: Article
Uncontrolled Keywords: Audit work performance, Audit competency, Audit technology, Audit assessment, Auditing
Divisions: Institute of Graduate Studies (IGS)
Depositing User: LIBRARY2 UPTM
Date Deposited: 22 Jul 2025 08:13
Last Modified: 22 Jul 2025 08:13
URI: http://eprints.kuptm.edu.my/id/eprint/4962

Actions (login required)

View Item View Item