Providing a Model of Public Sector Audit Quality utilizing a Structural Equation Modeling Approach

In the current paper, the indicators of auditing quality in the public sector are considered in a comprehensive manner. We are thus about to provide a model of public sector auditing quality utilizing a structural equation modeling approach. The purpose of the research is functional and in terms of nature, the paper is descriptive. The statistical population of the research is managers, deputies and their peers, chief auditors and senior auditors of the supreme audit court of Iran. The sample included 278 individuals using the Morgan table. The data collection tool was a questionnaire in 1399, and the hypotheses were examined using the structural equation modeling approach. To evaluate the fit of the research model, three criteria of reliability, convergent validity and divergent validity were used by Fornell and Larker methods. The reliability of the present study was evaluated through three criteria: factor load coefficients, Cronbach's alpha coefficient, and combined reliability.The findings of the paper reveal that the variables of organizational factors, human factors, data, and standard criteria, planning, the auditing process and standard reporting have a positive and significant effect on audit quality. In this regard, these factors explain 10%, 26%, 20%, 11%, 18%, and 19% of the changes in audit quality, respectively. Also, interfering factors have a negative and significant effect on audit quality and explain 14% of the changes in audit quality.