Authors :
Indrayati; Sumiadji; Slamet
Volume/Issue :
Volume 6 - 2021, Issue 4 - April
Google Scholar :
http://bitly.ws/9nMw
Scribd :
https://bit.ly/3aFq3ro
Abstract :
This study analyzes the factors that affect
audit quality within the framework of auditing financial
statements in Indonesia. The data were collected from
interviews and group discussion techniques from a
qualitative study of 300 experienced auditors with
experience in auditing financial statements. The research
findings show that the factors that influence audit
quality are input orientation (professional audit): the
assignment of personnel to carry out agreements,
experience, expertise, consultation, supervision,
appointment, professional development / training,
promotion and inspection; process orientation (audit
process): independence, adherence to audit standards,
audit competence; output orientation (audit results):
auditor performance, acceptance of continuity of
cooperation with clients and professional due care. The
same findings indicate that the main factors affecting the
quality of auditors are professional audit, audit process
and audit results. These findings can assist management
in the financial statement audit process in following the
ethical auditing framework in Indonesia
Keywords :
Audit Quality, Audit Professional, Audit Process, Audit Results.
This study analyzes the factors that affect
audit quality within the framework of auditing financial
statements in Indonesia. The data were collected from
interviews and group discussion techniques from a
qualitative study of 300 experienced auditors with
experience in auditing financial statements. The research
findings show that the factors that influence audit
quality are input orientation (professional audit): the
assignment of personnel to carry out agreements,
experience, expertise, consultation, supervision,
appointment, professional development / training,
promotion and inspection; process orientation (audit
process): independence, adherence to audit standards,
audit competence; output orientation (audit results):
auditor performance, acceptance of continuity of
cooperation with clients and professional due care. The
same findings indicate that the main factors affecting the
quality of auditors are professional audit, audit process
and audit results. These findings can assist management
in the financial statement audit process in following the
ethical auditing framework in Indonesia
Keywords :
Audit Quality, Audit Professional, Audit Process, Audit Results.
