Impact of audit rotation on audit quality: A case of masvingo

The aim of the study was to determine how audit rotation impacts on audit quality. The research objectives were to examine how audit rotation enhance audit quality in Masvingo and establish the extent to which audit rotation improve auditor independence. In carrying out the research quantitative and qualitative research methodologies were used. Questionnaires were distributed to seven audit partners and interviews were conducted with ten audit clients. Results drawn from data indicated that audit rotation enhances audit quality because audit rotation strengthen auditor independence since the auditor would be objective. The results found that objectivity of the auditor implies that his or her decisions are not influenced by the long auditor-client relationship which in turn results in a positive impact on audit quality. Research findings stated that to ensure auditor independence, the audit partners in Masvingo should be rotated after a period of ten years to give them fresh engagements. Rotation of audit partners implies that the auditors perform all necessary tests and work hard to produce a high quality audit report. It is recommended that clients have to seek non-audit services from other firms and not from audit partners who would be auditing their work to enhance auditor independence.