CD Tesis

Pengaruh Sistem Pengendaliam Mutu Terhadap Kualitas Audit

---

Audit quality is the probability that an auditor finds and reports a
violation of his client's accounting system. This study aims to determine the effect
of the quality control system on audit quality at KAP with respondents, namely
Indonesian auditors who already have training certification from the financial
audit agency. The number of samples in this study were 92 respondents. This
study uses primary data obtained through a questionnaire. Data analysis using
SEM-PLS (Partial Least Square).
The results show that the elements of SPM 1, namely the responsibility of
KAP leadership for quality, have an effect on audit quality. Relevant ethical
requirements affect audit quality. Acceptance and sustainability of client
relationships and audit engagements affect audit quality. The engagement team
assignment has an effect on audit quality. The implementation of the engagement
does not affect the quality of the audit. Monitoring has an effect on audit quality,
and documentation has no effect on audit quality.
Key Words: KAP Leadership Responsibility for Quality, Relevant
EthicalRequirements, Acceptance and Sustainability of Client
Relations and Audit Engagements, Engagement Team Assignments,
Engagement Execution, Monitoring, Documentation, and Audit
Quality

---

Ketersediaan

Informasi Detail

Judul Seri

-

No. Panggil

1810246365

Penerbit

Pekanbaru : Universitas Riau – Pascasarjana – Tesis Akuntansi., 2022

Deskripsi Fisik

-

Bahasa

Indonesia

ISBN/ISSN

-

Klasifikasi

1810246365

Tipe Isi

-

Tipe Media

-

Tipe Pembawa

-

Edisi

-

Subjek

Akuntansi

Info Detail Spesifik

-

Pernyataan Tanggungjawab

FATAH

Versi lain/terkait

Lampiran Berkas

Komentar

---

Anda harus masuk sebelum memberikan komentar