ANALYSIS OF THE VARIABLES THAT CORRELATE TO THE QUALITY OF AUDIT

Abstract

The auditors have a responsibility to maintain the quality of audit that gives to the clients in order to make a comprehensive and reliable audit report. However, the quality of audit that provide by the auditors could be affect either by internal or external factors. Some of the factors that correlate to the quality of audit are auditors’ experience, adequate of technical training, supervision gives by superiors and understandability level on the audit manual, those of factors believes could help the auditors in increasing their competencies and skills level. Moreover, the purpose of the study is to find that those four factors has a significant correlation on the quality of audit the gives by the auditors. Based on the result of the research which the data collect from 220 auditors in second tier accounting public firm in DKI Jakarta as the respondents; it can be conclude that experience, adequate technical training, supervision and understanding the audit manual simultaneously has a significant effect on quality of audit that provide by the auditors. So, it is important for the auditors to fulfil those factors before doing the audit works in order to increase their competencies and skills, so that the quality of audit that gives to the clients/auditees can be maintain and the audit report that result is reliable