scholarly journals The effect of quality control system on audit quality

2020 ◽  
Vol 9 (4) ◽  
pp. 419-425
Author(s):  
Khansa Shahibah ◽  
Bambang Hariadi ◽  
Zaki Baridwan
Keyword(s):  
Quality Control ◽  
Control System ◽  
Audit Quality ◽  
Quality Control System ◽  
Public Accounting ◽  
Big Ten ◽  
Accounting Firms ◽  
Professional Skepticism ◽  
Moderating Role

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.

scholarly journals Pengaruh Sistem Pengendalian Mutu dan Kompetensi Auditor Dalam Meningkatkan Kualitas Audit

2020 ◽  
Vol 8 (2) ◽  
pp. 217-226
Author(s):  
David HM Hasibuan ◽  
Vanny Silviana Wijaya
Keyword(s):  
Quality Control ◽  
Control System ◽  
Audit Quality ◽  
Quality Control System ◽  
Primary Data ◽  
Public Accounting ◽  
Accounting Firms ◽  
Public Accounting Firms ◽  
Public Accountants ◽  
Public Accountant

The increasing number of public accounting firms in Indonesia certainly creates very tight competition among public accounting firms in getting clients. With the existence of the cases related to external auditors, it is very natural that companies become very critical in selecting public accounting firms. To overcome this, public accounting firms and public accountants need to improve their audit quality in order to produce relevant and reliable information so as to make accounting information useful in making decisions. This research aims to analyze the effects of the quality control system and auditor competence in improving audit quality on public accountant auditors in Jakarta. The research method used in this research was descriptive research with a quantitative approach. The population was all public accountant auditors registered in Directory AP & KAP 2019 in the Jakarta area compiled by the Indonesian Institute of Certified Public Accountants (IAPI). The sampling technique  was convenience sampling. The type of data was primary data using a questionnaire as a primary data collection method. The data analysis technique was the statistical analysis method using the SPSS program. The processing method was multiple linear regression analysis. The results show that partially there is a positive and significant effect of the quality control system (significance value of 0,000 < 0,05 and t count value of 5,995 > 1,969) and auditor competence (significance value of 0,000 < 0,05 and t count value of 8,859 > 1,969) in improving audit quality on public accountant auditors in Jakarta. Moreover, the results of this research also indicate that there is a positive and significant effect of the quality control system and auditor competence simultaneously in improving audit quality on public accountant auditors in Jakarta, which is illustrated by a significance value of 0,000 < 0,05 and F count value of 173,519 > 3,029.   Keywords: Quality Control System, Auditor Competence, Audit Quality

scholarly journals The effects of quality control system on professional skepticism and its implications to audit quality with peer review as a moderating variable (A case study on Public Accounting Firms in Semarang)

2021 ◽  
Vol 3 (1) ◽  
pp. 75-90
Author(s):  
Hafidz Ridloi
Keyword(s):  
Quality Control ◽  
Control System ◽  
Peer Review ◽  
Audit Quality ◽  
Partial Least Square ◽  
Least Square ◽  
Quality Control System ◽  
Equation Modeling ◽  
Professional Skepticism ◽  
Cpa Firms

Purpose - This study aims to assess the role of CPA Firms related to the quality control system in maintaining the professional skepticism level of auditors affecting the quality of audits provided by the Public Accountants.Method - Population and samples used in this research were the whole auditors working for the CPA Firms in Semarang. The researcher collected the samples using a purposive sampling technique. The number of samples in this study was 31 auditors. The researcher collected the data using online questionnaires sent through email to each CPA Firm. Data analysis was conducted using a Structural Equation Modeling - Partial Least Square (SEM-PLS) with WarpPLS 4.0 software.Result - The results of this study indicated that the quality control system did not affect the auditor’s professional skepticism. Peer review did not moderate the quality control system. The auditor's professional skepticism variable has a significant effect on audit quality. Then, quality control system did not affect audit quality through auditor’s professional skepticism.Implication - To maintain audit quality, CPA Firms in Semarang needs to improve the competence, experience, and professionalism of auditors performing the audit assignments that the professional skepticism of the concerned personnel can be properly maintained.Originality - This study has presented a moderating variable in the relationship between peer review and quality control system affecting professional skepticism.

scholarly journals Audit Partner’s Involvement in Audit Process, as an Indicator of Audit Quality

2019 ◽  
pp. 4
Author(s):  
Darius Vaicekauskas
Keyword(s):  
Quality Control ◽  
Control System ◽  
Audit Quality ◽  
Quality Control System ◽  
Audit Process ◽  
Team Members ◽  
Audit Firm ◽  
Team Structure ◽  
Partner Involvement

Audit quality is determined by the criteria of the audit firm and the audit engagement team. One of the most important criteria of the audit engagement team is the involvement of the responsible engagement partner (hereinafter - partner) in the audit. As an executive of an audit firm, the partner is responsible for the quality control system within the audit firm, creating a "tone from the top" and presenting himself and his/her behavior, including involvement in the audit process, as an example for other less experienced audit engagement team members. This article examines the role of the partner in the audit engagement team structure to achieve audit quality, introduces the issue of partner involvement in the audit process, and proposes suggested indicators that can help assess the level of partner involement in the audit process for audit quality reviewers.

scholarly journals Previous Years Audit Opinions, Profitability, Audit Tenure and Quality Control System on Going Concern Audit Opinion

2021 ◽  
Vol 6 (2) ◽  
pp. 140-145
Author(s):  
Aji Purnama Ramadhan ◽  
Mahendro Sumardjo
Keyword(s):  
Quality Control ◽  
Control System ◽  
Quality Control System ◽  
Public Accounting ◽  
Accounting Firms ◽  
Significance Level ◽  
Audit Opinion ◽  
Going Concern ◽  
Financial Conditions ◽  
Analysis Technique

This study was conducted to examine the effect of the previous year's audit opinion, profitability, audit tenure, and quality control systems on going concern audit opinion. This study uses mining sector companies and public accounting firms (PAF) that audited as samples in the study. The data analysis technique used is Path Analysis with Smart PLS 3 with a significance level of 5%. The result indicates that previous year's audit opinion, profitability has a significant impact on going concern audit opinion, meanwhile, audit tenure and quality control system have not significant. Furthermore, other results from this study indicate that the audit tenure, quality control system, and previous year's audit opinion through the quality control system has no effect on going concern audit opinion. The implication of this study to the company is expected to pay attention to various factors, especially financial conditions that can have an influence on going concern audit opinion because this opinion gives a warning to the company.

scholarly journals Kualitas Audit: Ditinjau dari Fee Audit, Risiko Audit dan Skeptisme Profesional Auditor sebagai Variabel Moderating

2020 ◽  
Vol 8 (1) ◽  
pp. 9
Author(s):  
Muslim Muslim ◽  
Syamsuri Rahim ◽  
Muhammad Faisal AR Pelu ◽  
Alma Pratiwi
Keyword(s):  
Regression Analysis ◽  
Audit Quality ◽  
Audit Fees ◽  
Public Accounting ◽  
Audit Risk ◽  
Accounting Firms ◽  
Professional Skepticism ◽  
Audit Fee ◽  
The Relationship ◽  
Positive Effect

The purpose of this study was to determine the effect of audit fees and audit risk on audit quality with auditor professional skepticism as a moderating variable. This research was conducted at 8 public accounting firms in Makassar city with 40 respondents. The analytical method used is multiple regression analysis (Moderated Regression Analysis) which is used to measure the strength of the relationship between two or more variables. The results of this study found that the audit fee variable had a negative and not significant effect on audit quality. These results illustrate that the higher the audit fee received by the auditor, the audit quality will decrease. While audit risk is not a significant positive effect on audit quality. The results of this study illustrate that the higher the audit risk, the audit quality will decrease. The auditor's professional skepticism as a moderating variable is not able to strengthen the effect of audit fees on audit quality. Furthermore, auditor professional skepticism as a moderating variable is also unable to strengthen the effect of audit risk on audit quality

scholarly journals PENGARUH SISTEM PENGENDALIAN MUTU KANTOR AKUNTAN PUBLIK TERHADAP EFEKTIVITAS PERENCANAAN AUDIT

2016 ◽  
Vol 4 (1) ◽  
Author(s):  
Tb. Aman Fathurochman
Keyword(s):  
Quality Control ◽  
Control System ◽  
Quality Control System ◽  
Primary Data ◽  
Coefficient Of Determination ◽  
Public Accounting ◽  
Accounting Firm ◽  
Verification Method ◽  
Audit Planning ◽  
Public Accountant

Abstract. This study aims to determine the description of Quality Control System of Public Accountant Firm and the Effectiveness of Audit Planner at Public Accounting Firm in Bandung and Cimahi, and to know the effect of public accountant quality control system on the effectiveness of audit planning. The research method used is descriptive-verification method with quantitative approach. Data obtained from primary data by using questionnaire. To analyze the data of the researcher using Spearman Rank correlation coefficient analysis and coefficient of determination. Based on the results of this study showed that the quality control system of public accounting firms in Bandung and Cimahi included in the category very well that is, equal to 91.63%. While the effectiveness of audit planning included in category very good / effective that is equal to 85,56%. Quality control system of public accountant office has a positive effect on the effectiveness of audit planning that is equal to 0,2079 or 20,79%. Keywords: Quality Control System of Public Accounting Firm; Effectiveness of Audit Planning. Abstrak. Penelitian ini bertujuan untuk mengetahui gambaran Sistem Pengendalian Mutu Kantor Akuntan Publik dan Efektivitas Perencana Audit pada Kantor Akuntan Publik di Bandung dan Cimahi, serta untuk mengetahui pengaruh sistem pengendalian mutu kantor akuntan publik terhadap efektivitas perencanaan audit. Metode penelitian yang digunakan adalah metode deskriptif-verifikatif dengan pendekatan kuantitatif. Data diperoleh dari data primer dengan menggunakan kuesioner. Untuk menganalisis data peneliti menggunakan analisis koefisien korelasi Rank Spearman dan koefisien determinasi. Berdasarkan hasil penelitian ini menunjukan bahwa sistem pengendalian mutu kantor akuntan publik di Bandung dan Cimahi termasuk dalam kategori sangat baik yaitu, sebesar 91,63%. Sedangkan efektivitas perencanaan audit termasuk dalam kategori sangat baik/efektif yaitu sebesar 85,56%. Sistem pengendalian mutu kantor akuntan publik berpengaruh positif terhadap efektivitas perencanaan audit yaitu sebesar 0,2079 atau 20,79%. Kata Kunci: Sistem Pengendalian Mutu Kantor Akuntan Publik; Efektivitas Perencanaan Audit

scholarly journals Moderating Role of Audit Fees on the Effect of Task Complexity and Independence towards Audit Judgment

2020 ◽  
Vol 23 (2) ◽  
Author(s):  
Nur Eny ◽  
Ratna Mappanyukki
Keyword(s):  
Audit Quality ◽  
Task Complexity ◽  
Audit Fees ◽  
Auditor Independence ◽  
Survey Method ◽  
Public Accounting ◽  
Accounting Firms ◽  
Audit Judgment ◽  
Public Accounting Firms

This study examines the effect of task complexity and auditor independence on audit judgment with audit fees as a moderating variable. Samples were obtained from auditors working in public accounting firms in West Jakarta and South Jakarta. Data collection was done using a survey method by distributing questionnaires to 100 auditors as respondents. The method of analysis used was Moderated Regression Analysis. The results show that task complexity hurts audit judgment. Auditor independence has a positive effect on audit judgment. Audit fees can strengthen the effect of task complexity on audit judgment. Besides, audit fees moderate the effect of auditor independence on audit judgment. It is recommended that public accounting firms consider the interaction of variables that affect audit judgment, such as task complexity, independence, and audit fees, to improve audit quality.

scholarly journals Independensi, Integritas, Serta Kompetensi Auditor Terhadap Kualitas Audit dengan Skeptisisme Profesional Sebagai Variabel Pemoderasi

2020 ◽  
Vol 4 (2) ◽  
pp. 36-56
Author(s):  
Rizky Darmawan Santoso ◽  
Ikhsan Budi Riharjo ◽  
Kurnia Kurnia
Keyword(s):  
Audit Quality ◽  
Sample Selection ◽  
Sampling Technique ◽  
Positive Influence ◽  
Research Subjects ◽  
Public Accounting ◽  
Collection Method ◽  
Accounting Firms ◽  
Professional Skepticism ◽  
The City

Abstract              The purpose of this study is to determine the effect of independence, integrity and competence on audit quality and find out if it is proven that professional skepticism is able to moderate the effect of independence, integrity, competence, respectively on audit quality. The data collection method used is by distributing questionnaires to all public accounting firms (KAP) in the city of Surabaya. The sample selection technique uses a purposive sampling technique with KAP auditors as research subjects. The results showed that the higher the independence, integrity and competence, the better the audit quality would be. The moderating variable professional skepticism is able to moderate the positive influence of independence on audit quality, and negatively moderate the effect of integrity on audit quality but is not able to moderate the effect of competence on audit quality. Keywords: independence, integrity, competence, professional skepticism, audit quality.

Quality of Audit Services and Requirements of International Auditing Standards

Auditor ◽  
2018 ◽  
Vol 4 (11) ◽  
pp. 20-24 ◽  
Author(s):  
Н. Лосева ◽  
N. Loseva
Keyword(s):  
Quality Control ◽  
Control System ◽  
Professional Ethics ◽  
Audit Quality ◽  
Quality Control System ◽  
Auditing Standards ◽  
Audit Standards ◽  
International Audit

Th e article examines the concept of audit quality and its key elements, the requirements of international audit standards for audit quality control, elements of the quality control system, professional ethics and audit quality, and the content of the principle of independence.

The Quality Control System of Green Composite Wind Turbine Blade Supply Chain Based on Blockchain Technology

2021 ◽  
Vol 13 (15) ◽  
pp. 8331
Author(s):  
Hang Yu ◽  
Senlai Zhu ◽  
Jie Yang
Keyword(s):  
Quality Control ◽  
Supply Chain ◽  
Control System ◽  
Wind Turbine ◽  
Turbine Blade ◽  
Quality Control System ◽  
Green Composite ◽  
Blockchain Technology ◽  
Traditional Industry

Nowadays, blockchain technology is expected to promote the quality control of traditional industry due to its traceability, transparency and non-tampering characteristics. Although blockchain could offer the traditional industry new energy, there are still some predictable difficulties in the early stage of its application, such as the structure of the blockchain-based system, the role of regulators in the system and high transaction fee by block packing. In this paper, we establish a pioneering quality control system for the green composite wind turbine blade supply chain based on blockchain technology. Firstly, the framework of this system is proposed to ensure that the quality of the product could not only be examined and verified by regulator, but also be monitored by other related nodes. Next, we develop a new way to store the data by hash fingerprint and the cost of transaction fees is significantly reduced in the case of a large amount of data. Then, the information on-chain method is developed to realize the data traceability of each node. At last, the tests of this system are carried out to prove its validity, the satisfactory results are obtained and information supervision and sharing role of the regulators are discussed.

Sign in / Sign up

Export Citation Format

Share Document