Hassan Jimba Ibrahim PhD, Ezekiel Elton Mike Micah PhD, Okechukwu Okonkwo PhD


This study examines the relationship between audit attributes and audit quality in Nigeria. This study used correlational research design. The aim of the study is to ascertain whether auditor’s work experience, auditor’s professionalism, auditor’s knowledge, auditor’s integrity, auditor’s objectivity and auditor’s independence have relationship with audit quality. The population of this study was 400 auditors working in audit firms regulated by professional bodies in Abuja, Nigeria. Sample size of 80 was ascertained using Yamane Taro sample size technique, out of which 75 responses were received from the respondents. An ordinal regression data analysis method via Statistical Package for the Social Sciences(SPSS) was used as the technique for data analysis. Findings revealed that auditor’s work experience, auditor’s professionalism, auditor’s knowledge, auditor’s integrity and auditor’s independence have statistical significant positive relationship with audit quality while auditor’s objectivity has a statistical significant negative relationship with audit quality. This study recommends that accounting profession should promote joint audit so as to improve the experience of the inexperienced external auditors.


Determinants, Auditor, Independence, Professionalism, Audit Quality, Integrity, Nigeria.

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 ISSN (Print):   2695-2319

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