KETIKA INDEPENDENSI MENJADI TOLAK UKUR KUALITAS AUDIT
This study emphasizes that an auditor's independence can support the outcomes of the audit report, thereby serving as a benchmark for audit quality. The type of research used is qualitative research with a literature review approach by seeking information through books, journals, and other lit...
Saved in:
| Main Author: | |
|---|---|
| Format: | Article |
| Language: | English |
| Published: |
Accounting Department Institut Teknologi dan Bisnis Asia Malang
2024-07-01
|
| Series: | Riset Akuntansi |
| Subjects: | |
| Online Access: | https://jurnal.stie.asia.ac.id/index.php/ristansi/article/view/2269 |
| Tags: |
Add Tag
No Tags, Be the first to tag this record!
|
| _version_ | 1832087157664120832 |
|---|---|
| author | Tias Rahmi Fauziyah |
| author_facet | Tias Rahmi Fauziyah |
| author_sort | Tias Rahmi Fauziyah |
| collection | DOAJ |
| description |
This study emphasizes that an auditor's independence can support the outcomes of the audit report, thereby serving as a benchmark for audit quality. The type of research used is qualitative research with a literature review approach by seeking information through books, journals, and other literature. The research findings reveal several approaches to measuring audit quality, including process quality, result quality, and follow-up quality. Result and process oriented approaches are better able to illustrate how auditors perform their work to achieve a measurable audit quality. Auditor independence is divided into three aspects: independence in fact, independence in appearance, and independence in expertise or competence. The higher independence of an auditor, the more it can enhance the quality of the audit performed. Audit standards emphasize not only the importance of independence in conducting audits but also the aspects of appearance and the reality of that independence.
|
| format | Article |
| id | doaj-art-a6d801a508fc480a9ccb47b1bc1b6997 |
| institution | Kabale University |
| issn | 2775-2267 |
| language | English |
| publishDate | 2024-07-01 |
| publisher | Accounting Department Institut Teknologi dan Bisnis Asia Malang |
| record_format | Article |
| series | Riset Akuntansi |
| spelling | doaj-art-a6d801a508fc480a9ccb47b1bc1b69972025-02-06T07:16:14ZengAccounting Department Institut Teknologi dan Bisnis Asia MalangRiset Akuntansi2775-22672024-07-015110.32815/ristansi.v5i1.2269KETIKA INDEPENDENSI MENJADI TOLAK UKUR KUALITAS AUDITTias Rahmi Fauziyah0Institut Teknologi dan Bisnis Asia Malang This study emphasizes that an auditor's independence can support the outcomes of the audit report, thereby serving as a benchmark for audit quality. The type of research used is qualitative research with a literature review approach by seeking information through books, journals, and other literature. The research findings reveal several approaches to measuring audit quality, including process quality, result quality, and follow-up quality. Result and process oriented approaches are better able to illustrate how auditors perform their work to achieve a measurable audit quality. Auditor independence is divided into three aspects: independence in fact, independence in appearance, and independence in expertise or competence. The higher independence of an auditor, the more it can enhance the quality of the audit performed. Audit standards emphasize not only the importance of independence in conducting audits but also the aspects of appearance and the reality of that independence. https://jurnal.stie.asia.ac.id/index.php/ristansi/article/view/2269AuditorsIndependenceAudit Quality |
| spellingShingle | Tias Rahmi Fauziyah KETIKA INDEPENDENSI MENJADI TOLAK UKUR KUALITAS AUDIT Riset Akuntansi Auditors Independence Audit Quality |
| title | KETIKA INDEPENDENSI MENJADI TOLAK UKUR KUALITAS AUDIT |
| title_full | KETIKA INDEPENDENSI MENJADI TOLAK UKUR KUALITAS AUDIT |
| title_fullStr | KETIKA INDEPENDENSI MENJADI TOLAK UKUR KUALITAS AUDIT |
| title_full_unstemmed | KETIKA INDEPENDENSI MENJADI TOLAK UKUR KUALITAS AUDIT |
| title_short | KETIKA INDEPENDENSI MENJADI TOLAK UKUR KUALITAS AUDIT |
| title_sort | ketika independensi menjadi tolak ukur kualitas audit |
| topic | Auditors Independence Audit Quality |
| url | https://jurnal.stie.asia.ac.id/index.php/ristansi/article/view/2269 |
| work_keys_str_mv | AT tiasrahmifauziyah ketikaindependensimenjaditolakukurkualitasaudit |