PERANAN KOMPETENSI DAN INDEPENDENSI AUDITOR TERHADAP KUALITAS HASIL AUDIT
ABSTRACT: The subject of the
thesis is concerned with the identification of the role of the competence and
independence of the auditors on the quality of the audit. The aim is to clarify
the role of the competence and
independence of the on the quality
of the audit.
Competence and Independence
is an attitude
that should be
owned by an
auditor, where competencies include
knowledge and experience, while the independence of an
auditor is defensive
in addressing the pressures that exist. Where has the second attitude,
expected results of audit quality. Audit have a good quality if fair, impartial,
and objective, and disclose in accordance with the true situation.
Keywords: Auditor Competence,
Auditor Independence, Audit Quality
Penulis: IMELDA NANIK PURNOMO
Kode Jurnal: jpakuntansidd120084
