International Business Management
ISSN: OnlineISSN: Print 1993-5250
Abstract
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.
How to cite this article:
Jamaludin Iskak. The Effect of Quality Control System, Auditor Competence and Corporate
Governance (as Moderating Variable) on the Audit Quality.
DOI: https://doi.org/10.36478/ibm.2018.359.364
URL: https://www.makhillpublications.co/view-article/1993-5250/ibm.2018.359.364