The effect of quality control system on audit quality

• Main Authors: Khansa Shahibah, Bambang Hariadi, Zaki Baridwan
• Format: Article
• Language: English
• Published: Ümit Hacıoğlu 2020-07-01
• Series: International Journal of Research In Business and Social Science
• Subjects: quality control system elements, relevant ethical terms, independency, professional skepticism, audit quality
• Online Access: https://www.ssbfnet.com/ojs/index.php/ijrbs/article/view/782

The objective of this research id to assess the effect of Quality Control System elements. i.e. relevant ethical terms and independency, on audit quality and to identify the moderating role of professional skepticism on the effect of quality control system on audit quality. The population of this research auditor working in Indonesian Big Ten public accounting firms, from which 252 auditors were selected as the sample. Using PLS-based SEM in SmartPLS, this study finds that relevant ethical terms and independency affect audit quality and that professional skepticism moderates the effect of independence on audit quality, but it does not moderate the effect of relevant ethical terms on audit quality.