Audit quality climate dimensions
| Nr | AQ climate dimension | Nr items | Explanation | Cronbach’s alpha | ||
|---|---|---|---|---|---|---|
| Pilot | Main | Pilot | Main | |||
| 1 | Supervision and feedback | 4 | 4 (No change) | Supervisors are competent and supportive; they understand employees’ needs and their challenges to deliver AQ, and they provide feedback to employees on their job performance | 0.890 | 0.825 |
| 2 | SAI policies and procedures | 5 | 5 (No change) | The SAI has policies and procedures aimed at quality and compliance by employees and these are non-negotiable | 0.797 | 0.865 |
| 3 | Visibility of quality | 4 | 4 (No change) | Quality-related goals and requirements can be clearly seen, are known to employees and are reviewed regularly | 0.866 | 0.888 |
| 4 | Work pressure | 4 | 6 (Changed wording of the 4 and added 2) | The SAI exerts reasonable pressure on employees to achieve targets | 0.591 | 0.773 |
| 5 | Training and innovation | 3 | 3 (No change) | The SAI invests in employee development through training, new technologies and innovative audit approaches | 0.878 | 0.883 |
| 6 | Ethical behaviour | 3 | 3 (No change) | The SAI emphasises and encourages ethical behaviour | 0.877 | 0.908 |
| Total items | 23 | 25 | ||||
| Nr | Nr items | Explanation | Cronbach’s alpha | |||
|---|---|---|---|---|---|---|
| Pilot | Main | Pilot | Main | |||
| 1 | Supervision and feedback | 4 | 4 (No change) | Supervisors are competent and supportive; they understand employees’ needs and their challenges to deliver AQ, and they provide feedback to employees on their job performance | 0.890 | 0.825 |
| 2 | 5 | 5 (No change) | The | 0.797 | 0.865 | |
| 3 | Visibility of quality | 4 | 4 (No change) | Quality-related goals and requirements can be clearly seen, are known to employees and are reviewed regularly | 0.866 | 0.888 |
| 4 | Work pressure | 4 | 6 (Changed wording of the 4 and added 2) | The | 0.591 | 0.773 |
| 5 | Training and innovation | 3 | 3 (No change) | The | 0.878 | 0.883 |
| 6 | Ethical behaviour | 3 | 3 (No change) | The | 0.877 | 0.908 |
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