What question did this study set out to answer?

This study aims to evaluate the performance quality of governmental auditors by examining compliance with prescribed audit procedures.

Performance of Auditing Procedures by Governmental Auditors: Some Preliminary Evidence.

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Exploratory study finds high rates of false sign-offs among governmental auditors, indicating concerns for audit quality.

This study aims to evaluate the performance quality of governmental auditors by examining compliance with prescribed audit procedures.
Exploratory study using a survey of governmental auditors
Responses collected using randomized response technique to ensure anonymity
Analysis focuses on false sign-off rates among different auditor groups
Significant number of false sign-offs reported among governmental auditors
Higher rates of false sign-offs found among state-level auditors compared to federal-level auditors
Non-certified auditors had higher false sign-off rates than certified ones
Independence of audit function did not correlate with false sign-off rates

Berry et al. (1987) studied this question.

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