Literature Study: Essential Factors Affecting Audit Quality

Abstract

Audit quality is a key element in ensuring the integrity of financial statements and increasing stakeholder confidence. This study aims to identify and analyze the various factors that affect audit quality. The research method used is a literature study with research objects extracted from SINTA accredited journals using 20 literatures. The results of this study indicate that the factors that affect audit quality include audit time limits, work experience, independence, objectivity, integrity and competence. Improving audit quality can be achieved through improving auditor education and training, strengthening regulations, and implementing strict ethical standards. The implication of this study is the importance of concerted efforts to ensure auditors have the competence and integrity necessary to perform their duties effectively.