DINAMIKA TIM AUDIT DAN KUALITAS AUDIT
ABSTRACT: Audit quality is an
important outcome of the work performed by audit team. Works of audit firm
generally performed by team and teamwork performance will lead to a good audit
quality. Good audit quality, in turn, will result in good audit report. Related
to the interaction among audit team members, some factors that need to be
highlighted is the structure or composition of the team, communication among
team members, and effective use of time. This research intend to explore audit
team dynamics in constructing audit quality. The test of audit team dynamics
effect on audit quality is performed through a survey research toward auditors
who work in audit firms. Result shows that significant aspect of audit team
dynamics which affect audit quality are communication and effectiveness of
audit time.
Keywords: audit quality, audit
team, team dynamics, audit communication, audit effectiveness
Penulis: Yefta Andi Kus
Nugroho, Dyah Ekasari Sekar Jatiningsih
Kode Jurnal: jpmanajemendd131230
