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July 26, 2026Open Access

Audit Planning and The Reliability of Audit Evidence: Evidence from External Audit Firms in Ghana

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Authors

JAJohn AbletorPMPadita MensahAAAnn Ametume

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Overview

Quantitative survey examines the effect of audit planning on evidence reliability in Ghanaian audit firms, revealing key strategic dimensions.

Key Points

  • This study aims to explore how systematic audit planning influences the reliability of audit evidence in external audit firms.
  • Quantitative cross-sectional survey design using structured questionnaires
  • Sample of 72 active audit professionals from selected audit firms in Ghana
  • Multiple linear regression analysis of factors affecting evidence reliability
  • Comprehensive audit planning accounts for 55.1% of variance in audit evidence reliability.
  • Rigorous risk assessment practices show a strong positive impact (β=0.441, p<0.05).
  • Strategic resource allocation also positively influences evidence quality (β=0.312, p<0.05), while time scheduling does not have a significant effect (β=0.124, p=0.052).

Cite This Study

Abletor et al. (2026) studied this question.

synapsesocial.com/papers/6a65a84ed3aea3239cd78b06https://doi.org/10.5281/zenodo.21533563
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Also Consider

Synapse has enriched 5 closely related papers on similar clinical questions. Consider them for comparative context:

  1. 1Towards a Contingency View of Audit Evidence.1985
  2. 2An Empirical Examination of Auditors' Initial Planning Processes.1984
  3. 3An Exploratory Study of Auditors' Evidential Planning Judgments.1993
  4. 4Audit Quality as a Shield Against Financial Malfeasance: Empirical Evidence on Fraud Prevention and Detection from Nigeria’s Deposit Money Banks2025
  5. 5An Examination of the Effects of Environment and Explicit Internal Control Evaluation on Planned Audit Hours.1985