The Influence of Auditee Training and Experience on the Usefulness of External Auditors’ Recommendations: Evidence from Tanzanian Local Government Authorities

Abstract

This study examines the influence of auditee training and experience on the perceived usefulness of external auditors’ recommendations within Tanzanian Local Government Authorities (LGAs). Employing a descriptive explanatory design, data were collected from 313 respondents across 126 LGAs that were selected using the Krejcie and Morgan (1970) formula. Using validated and reliable quantitative measures, multiple regression analysis was conducted to explore the relationships between the independent variables, training and experience, and the dependent variable, usefulness of audit recommendations. Findings reveal that experience in dealing with audits has a statistically significant and stronger positive impact on the perceived usefulness of audit recommendations (β = 0.297, p < .001), Conversely, training showed a marginal but positive effect (β = 0.090, p = 0.086). The study highlights the need for continued engagement by management members with audit teams rather than theoretical training.