Abstract:
Audit plays an important role in developing and enhancing the global economy and business firm, since the assessment of audit quality can prove more problematic as the output of an audit is difficult to measure and auditors are often uncertain as to what constitutes a good audit The Auditors have a responsibility to maintain the quality of audit. However , the quality of audit that provide by the auditors could be affect either by internal and external factors. Some of the factors that affect audit quality are Auditor independency, Auditor Skepticism, and Auditor Professionalism, those of factors believes could help the auditors to increase their performance in maintain an audit report.
Moreover, the purpose of this research is to find that those three factors has a significant correlation on the audit quality that gives by the auditors. Based on this research which the data collect from 111 auditors in public accounting firm in DKI Jakarta as the respondents; it can conclude that Auditor Independency, Auditor skepticism, and Auditor professionalism has a significant influence to the audit quality.
