TY  - JOUR
T1  - The Effect of Quality Control System, Auditor Competence and Corporate
Governance (as Moderating Variable) on the Audit Quality
AU - Iskak, Jamaludin 
JO  - International Business Management
VL  - 12
IS  - 4
SP  - 359
EP  - 364
PY  - 2018
DA  - 2001/08/19
SN  - 1993-5250
DO  - ibm.2018.359.364
UR  - https://makhillpublications.co/view-article.php?doi=ibm.2018.359.364
KW  - Auditor competence
KW  -audit quality
KW  -auditor
KW  -information
KW  -enough time
KW  -framework
AB  - Some of the accounting scandals that occurred in the United States has caused a crisis of public
confidence in the quality of audits produced by public accountants. Accounting scandals of Satyam Computer
Services Limited Year 2011. Di Indonesia, auditng standards violations also occur. This study may be different
from previous studies remember: this study used a reference framework audit quality issued by the IAASB, a
framework for audit quaity, key elements that create an environment for audit quality (2014) which uses the
approach of input-process-output in assessing the quality of the audit. Among the input element is the
knowledge, skills and experience (competencies). Framework for audit quality issued by the International
Auditing and Assurance Standards Boards (IAASB) (a frame work for audit quality, key elements that create
an environment for audit quality) provides an overview of the quality of audio that will be achieved by the audit
team are knowledgeable enough, experts and experienced and have enough time allocated to perform the audit
work.
ER  -