Audit service quality in compulsory audit tendering: Preparer perceptions and satisfaction

Abstract:
Purpose – The paper aims to analyse audit service quality attributes that were perceived to be important in compulsory audit tendering (CAT) in local councils in New South Wales (NSW). It focuses principally on whether CAT leads to an impairment of auditor independence and audit quality.

Design/methodology/approach – A questionnaire survey was conducted of 235 NSW local council finance professionals and 35 local council internal auditors in May 2006.

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