The research object is the effect of self-effectiveness and government auditors’ professional development on the quality of governmental audit. The purpose of the research is to study correlation between professional development, self-effectiveness and auditing quality in order to provide practical recommendations on increasing the effectiveness of governmental audit. For studying the relationship between auditing quality, professional development and self-effectiveness of auditors, there was carried out a survey among 20% of government auditors, then dispersion, regression and correlation analyses were conducted based on gathered data.
Authors tested following hypothesis: a) high self-effectiveness of auditors has a positive effect on auditing quality; b) organizational culture is the key factor for professional development of auditors; c) there is a strong correlation between professional development and self-effectiveness; d) professional development has a strong effect on auditing quality. Results of the analysis showed that professional development (including organizational culture and learning opportunities) and self-effectiveness (including profession, experience, work tendencies and results) are significant factors influencing auditing quality.