Reliance Measure of Independent Auditors to Assess the Audit Evidence in an Audit Report of the Governmental agencies

This paper examines the reliance measure of external auditors on the audit evidence as a fundamental factor in the audit report on the Governmental agencies. Also, this study investigates which audit evidence has more reliability and higher degree than other types of audit evidence. The statistical society of this research includes independent auditors in the audit organization and other audit institutions. The data has been collected using a questionnaire. For stability of internal and intermediate consistency of variables, Cronbach's alpha coefficient is used. In this study, LISREL and SPSS21 software is used for data analysis and the results are presented in two parts: of descriptive results and analytical results. In the descriptive results, plenty, frequency, pie chart, and column chart are used to describe the demographic and main variables. In the analytical results, one sample t-test and Friedman test are used. The results indicate that according to the Friedman test ranking, audit evidence and analytical methods have the highest and inquiry has the lowest degree of reliability of evidence. Also, the findings reveal a 95%-assured significant correlation between the independent and dependent variables.