The Impact of Accounting Court Auditors' Specialty on Responsiveness with the Mediating Role of Performance Audit Quality

Auditing is one of the subsystems that assesses the responsiveness for the consumption and utilization of public funds by examining and commenting on the accountability process. The subsystem consists of subsystems such as financial audit, compliance auditing, and performance auditing that help interact with other subsystems to perform and evaluate the process of accountability in a social organization such as the government. At the same time, given the limitations in financial statements today and the lack of responsiveness to management information needs, the application of audit performance management has significantly increased the effectiveness, efficiency and cost-effectiveness of operations, so it is imperative that the audit impact Check performance on responsiveness. To be. Therefore, the purpose of the present study is to investigate the effect of accounting auditorschr('39') expertise on responsiveness as well as the mediating role of performance audit quality. The statistical population of the study consisted of auditors in different ranks and positions from auditor to auditor in the country of accounting in autumn of 2019 and according to Cochran sampling formula, the sample size was 269 persons and 215 questionnaires were statistically analyzed. Structural equation modeling approach was used to test the research hypotheses. After confirming the acceptable fit of the measurement and structural models of the research, the findings indicate that the expertise of the Accounting Tribunalchr('39')s auditors has a positive and significant effect on responsiveness. Similarly, the expertise of the auditors of the Court of Auditors has a positive impact on responsiveness through their audit quality, that is to say, the quality of auditing has a mediator role in the expertise of the auditors of the Court of Auditors and responsiveness. The results of the study indicate the importance of the expertise and quality of audit firmchr('39')s auditors in improving the legitimacy and responsiveness in audit of executive bodies.