PENENTUAN KUALITAS AUDIT BERDASARKAN UKURAN KANTOR AKUNTAN PUBLIK DAN BIAYA AUDIT
ABSTRACT: Audit quality is the
probability of where an auditor discovered and reported on the existence of a
breach in the accounting system auditenya.
As a proxy
for audit quality,
the CPA firm
size is frequently
associated with the company's reputation. In this case, the
reputation associated with its clients and resources, both human resources and wealth
(assets). So that
his reputation has
also been considered
both by the
people and causes
they will conduct
an audit to be more careful. On the other hand, audit fees as a proxy
for audit quality will depend on several factors in audit engagement, namely:
financial of clients, the size of its client’s company, CPA firm size,
expertise of the auditor of the industry, and the efficiency of the technology
owned by the auditor. Larger audit firm are likely to cost higher fees. In this
case, the premium fee which earned by a larger CPA firm size, such as The Big
Four, is on 20% higher than a small CPA firm size. Many studies have shown
empirical evidence that these two proxies, Firm size and audit fees, has delivered
a quality audit. On one hand, a larger CPA firm size is likely will result in a
higher quality audit than a small CPA firms size. This is because a larger CPA
firm size has the resources of the more experienced and more loyal to his work.
On the other hand, a higher audit fees is also tend to produce higher quality
audit results as well. This may be caused due to the high quality of the
auditor who owned by larger CPA firm size in auditing activities. As result, a
high quality auditor who owned by larger CPA firm size has resulted in the
higher perception of ability and experience of auditing as well. Furthermore,
as larger CPA firm size has allocated
more funds for their auditors, the auditors also have the ability to improve
the quality of their performance.
Keywords: Audit Quality, CPA
Firm Size, Audit Fee
Penulis: BERTY WAHYU PUTRI
Kode Jurnal: jpakuntansidd120044
