Determinants of auditors' work performance

Abstract

This study used the theory of performance to determine whether skill, attitude and knowledge influence auditors' work performance. Survey questionnaires were sent to auditors of a small to medium size in Kuala Lumpur. A response rate of 12 % (26) was analysed. The results show that skills, attitude and knowledge of auditors determine their work performance. The results from the study can be useful to regulators, the Institute audit firms and academician.