A survey of the mediating role of self-efficacy on the relationship between audit quality and professional development in the public sector

What society expects the audit profession is delivering audit quality services. The quality that determines audit performance depends on several factors such as auditor capabilities and professional performance of the auditor. The aim of this study was to investigate the mediating role of self-efficacy on the relationship between audit quality and professional development in the public sector. The research method used was a descriptive - survey and the data analyzed using a structural equation model (SEM) done with Lisrel software. The statistical sample included 308 auditors of the Supreme Court of Audit. The data were collected from sixteen provincial auditors in the period from November 2019 - January 2020 with standardized questionnaires. According to the Sobel test, the indirect effect of professional development on audit quality through self-efficacy was significant and the hypothesis of its mediating role was confirmed. According to research findings, indirect path coefficient (0.426) approved the high impact of auditors' self-efficacy on their audit quality. The results indicate that professional development through the mediating variable of self-efficacy affects audit quality.