FACTORS INFLUENCE ON THE AUDIT QUALITY OF GOVERNMENT AUDIT OFFICERS IN PAKISTAN: AN EMPIRICAL STUDY

This study examines the factors influencing the audit quality of Government Audit Officers. A standardized questionnaire was employed to gather quantitative data. Primary data were collected from a random sample of 290 auditors from the General Accountant's Office (AGO) at the federal level. The data were analyzed using the Statistical Package for Social Sciences (SPSS) and Analysis of Moment Structures (AMOS). The results indicated that training and development, auditor performance, audit facilities, work environment, and senior management had a positive and significant impact on audit quality. It is recommended that the auditors' work environment be enhanced to meet their needs and that senior management should support government auditors in producing concise reports. This research is among the first investigations into the factors contributing to auditor burnout and its effect on audit quality and performance in a developing nation such as Pakistan. This market is characterized by distinct socioeconomic, political, and cultural factors that differ from those in established countries. Auditors, regulators, and professional politicians may benefit from the findings of this study.