Independence (iv) Auditor Quality (Dv)

Financial interest

Lack oo code of ethics

Technology (iv)
 Code book

1. Gender

Male (1)

Female (2)

2. Age
18 – 25 (1)
26 – 35 (2)
36- 45 (3)

46- 55 (4)
56 – Above (5)
3. Highest education level attained
Secondary certificate (1)
Diploma (2)
Bachelor degree (3)
Master degree (4)
Doctorate (5)
Other (6)
4. number of year in work place
Less than 2 years (1)
From 2 years to 4 (2)
From 5 to 9 (3)
From 10 to 15 (4)
Above 15 (5)
5. Job position
Seiner management (1)
Middle management (2)
Support staff (3)
Other (4)
 Part two independent
1. General audit staffs are sufficiently independent to perform their
professional obligations and duties.
1. Strongly Disagree
2. Disagree
3. Neutral
4. Agree
5. Strongly agree
2. The President approves the appointment and replacement of the head of
general auditor impacts independence.
1. Strongly Disagree
2. Disagree
3. Neutral
4. Agree
5. Strongly agree
3. Government support general audit to perform their task and responsibility.
1. Strongly Disagree
2. Disagree
3. Neutral
4. Agree
5. Strongly agree
4. Audit results and suggestions reported to the government and its leaders
can be dealt with more quickly and efficiently.
1. Strongly Disagree
2. Disagree
3. Neutral
4. Agree
5. Strongly agree
5. The independence problem is due to having financial interest.
1. Strongly Disagree
2. Disagree
3. Neutral
4. Agree
5. Strongly agree
Part three: technology

1. Experience using audit technology.

1. Less than 2 years.
2. From 2 to 4 years
3. From 5 to 9 years
4. From 10 to 15 years
5. More than 15 years
2. Perceived level of IT skills
1. Very basic
2. Basic
3. Adequate
4. Good
5. Very good
3. Using audited technology increases efficiency of audited report.
1. Strongly Disagree
2. Disagree
3. Neutral
4. Agree
5. Strongly agree
4. Availability of IT audit expertise in organization Improves audit quality.
1. Strongly Disagree
2. Disagree
3. Neutral
4. Agree
5. Strongly agree
5. Senior managements are interested in audit technology usage during the
audit task.
1. Strongly Disagree
2. Disagree
3. Neutral
4. Agree
5. Strongly agree
PART FOUR

1. Audit fees increase as the number of years of professional experience

of the Auditor increases.
1. Strongly Disagree
2. Disagree
3. Neutral
4. Agree
5. Strongly agree
2. level of fees charged by an auditor gives rise to ethics and/or
independence issues.
1. Strongly Disagree
2. Disagree
3. Neutral
4. Agree
5. Strongly agree
3. Increasing auditor’s fee increases audit quality.
1. Strongly Disagree
2. Disagree
3. Neutral
4. Agree
5. Strongly agree
4. Decreasing auditor’s fee decreases audit quality.
1. Strongly Disagree
2. Disagree
3. Neutral
4. Agree
5. Strongly agree
Handling uncooperative responses
If 10% of data is missing delete this respondent if 5% of data us missing
Countblank formula
Standard deviation
We conducted data celean up and we found and removed 2 respondent
whose 10% of their data is missing, also we found 2 respondents who were
un engaged as evidence their same responses.

Imputation
 If our data is ordinal use median if our data is continuous use mean
of near by.
Realibility analysis

Varaibles Cronbuch’s alpha

Independence 0.89

A realsibilty analysis is conducted we had an issue with one

variable

A nominal data
waa datada hadii la kala hor mariyo aan macno samaynayn. Sida
lab ama dhedig. Hadii aan raga ka dhigo one iyoo hadii aan
dumarka ka dhigo one waxba kuma kala duwana micno dheeraad
ahna samayn mayso. Lama xisaabiyo mean ka.
Ordinal data
Kala hor marinta datadu micno ayay smaynaysaa sida
waxbarashada degree master iyo phd.
To measure ordinal data you can calculate frequence and
percentage.
Interval/ratio
Discrete: number
Continuous:friction