KUALITAS AUDIT: REFLEKSI HASIL PENELITIAN EMPIRIS
| Main Author: | Ida Rosnidah |
|---|---|
| Format: | Article eJournal |
| Bahasa: | eng |
| Terbitan: |
Jurnal Akuntansi.
, 2012
|
| Subjects: | |
| Online Access: |
http://journal.tarumanagara.ac.id/index.php/ea/article/view/1010 |
Daftar Isi:
- Audit quality is the implementation of audit process that is done according to standards so that auditor will both discover and report a breach in the clients’ accounting system. The standards governing audit in Indonesia is Public Accountants Professional Standards (SPAP). Some results of the study states the factors that affect the quality of audits conducted by Audit Firms are audit procurement, audit fee, auditor industry specialization, professionalism of public accountants and implementation of public accountants ethics.