Determining an external auditor's professional value through a proposed professional valuation equation based on the Philippine Board of Accountancy core competency framework
Date of Publication
2008
Document Type
Bachelor's Thesis
Degree Name
Bachelor of Science in Accountancy
College
Ramon V. Del Rosario College of Business
Department/Unit
Accountancy
Defense Panel Chair
Arnel Onesimo O. Uy
Defense Panel Member
Joy S. Rabo
Benedict Manalaysay
Abstract/Summary
The Professional Value is a numerical representation of an external auditor's competency in three key areas namely knowledge, intellectual skills and interpersonal skills. Using a point systems and a proposed professional valuation equition (PPVE), the professional value of 308 external auditors - partners, directors and associates were determined. Further analyses of the Professional Value show that knowledge and intellectual skills are most important competencies to auditors while interpersonal skills is the least important. Descriptive statistics, correlation and multiple regression analysis of the Professional Values and recommendations for, auditing firms and future research are discussed.
Abstract Format
html
Language
English
Format
Accession Number
TU15401
Shelf Location
Archives, The Learning Commons, 12F, Henry Sy Sr. Hall
Physical Description
188, 3 leaves : ill. (some col.) ; 28 cm.
Keywords
Auditors--Professional ethics; Accountants--Professional ethics
Recommended Citation
Ramos, N. D., Quipones, S. U., & Cruz, S. L. (2008). Determining an external auditor's professional value through a proposed professional valuation equation based on the Philippine Board of Accountancy core competency framework. Retrieved from https://animorepository.dlsu.edu.ph/etd_bachelors/5995
