Pengaruh Kompetensi, Skeptisisme Profesional, Pengendalian Mutu, Dan Pemahama…

SUMMARY Good government financial management must be supported by quality public sector audits. If the quality of public sector audits is low, it may provide leeway for government agencies to commit budget irregularities. With high audit quality, reliable financial statements will be produced as a basis for decision making. The likelihood that the auditor will find a misstatement depends on th…