THE ROLE OF THE NON ASSURANS SERVICE IN MODERATING THE EFFECT PROFESSIONAL ETHICS, MATERIALITY AND RISK TO AUDIT QUALITY REDUCTION

The aim of this study is to investigates the role of auditor ethics and materiality and risk on audit quality reduction, which is mediated by non audit service. In order to generate the goal of the study, we conduct a survey study at the public accounting firm. We test our 244 usable data from public accountant using structural equation modelling analysis. The results indicate that eirther auditor ethics or materiality and risk had a negative effect on reduced audit quality under reporting of audit time. Otherwise non assurans services mediate the relationship between auditor ethics and materiality and risk to audit quality reduction.