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Local Government Staff Involvement In The External Audit Process: Reassessing Independent Auditee Satisfaction Levels Among Professionally Administered County Governments

PAQ, Vol. 38 No. 2, (2014)

Prior studies of external audit satisfaction among local governments demonstrate a defined link between auditee satisfaction and the expertise of auditor staff. However, the involvement of local government staff within that process can lead to expected outcomes that can contribute to overall audit satisfaction. To date, there has been no research to address the contributions of local government staff or procedures to the audit process nor has there been any research that exclusively focuses on county governments. This study proposes a model that does indeed demonstrate that there is a relationship between staff dedication to the audit process and satisfaction with the performance of the external independent auditor. Findings indicate that a more involved county manager/administrator, more staff dedicated to the process, and experience of the finance officer all contribute to higher external audit satisfaction.

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