PENGARUH INDEPENDENSI AUDITOR DAN KOMPETENSI AUDITOR PADA SKEPTISISME PROFESIONAL AUDITOR DAN IMPLIKASINYA TERHADAP KUALITAS AUDIT - Handayani, Komang Ayu Tri (Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region, 2015)