The Impact Of Auditors Independence On Audit Quality A Theoretical ApproachJournal: International Journal of Scientific & Technology Research (Vol.4, No. 12)
Publication Date: 2015-12-15
Authors : Wali Saputra;
Page : 348-353
Keywords : Keywords Audit Quality; Auditors Independence;
Abstract Audit Quality is an audit conducted in accordance with auditing standards generally acceptable that can detect and report material misstatements in the financial statements include disclosure relating either caused by an error fault or fraud is able to provide assurance of internal control and is able to provide going concern warnings. audit quality is affected by the auditors independence. The more independent an auditor then increasing audit quality.
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