This study used the theory of performance to determine whether skill, attitude and knowledge influence auditors’ work performance. Survey questionnaires were sent to auditors of a small to medium size in Kuala Lumpur. A response rate of 12 % (26) was analysed. The results show that skills, attitude and knowledge of auditors determine their work performance. The results from the study can be useful to regulators, the Institute audit firms and academician.
scite is a Brooklyn-based organization that helps researchers better discover and understand research articles through Smart Citations–citations that display the context of the citation and describe whether the article provides supporting or contrasting evidence. scite is used by students and researchers from around the world and is funded in part by the National Science Foundation and the National Institute on Drug Abuse of the National Institutes of Health.