AUDIT QUALITY DETERMINANTS AND THE RELATION OF FRAUD DETECTION
Journal Title: International Journal of Civil Engineering and Technology - Year 2019, Vol 10, Issue 3
Abstract
The research aimed to evaluate the influence of independence and competence of an auditor on fraud detection capability with audit quality as the intervening variable. Based on the result of the research, it shows that independence of an auditor has no effect on audit quality, while auditor competencies positively affect audit quality. Meanwhile, audit quality has a positive effect on the fraud detection. The auditor independence has a positive effect, whereas auditor competencies have no effect on the fraud detection. Meanwhile, Auditor independence and auditor competence have no indirect effects on the fraud detection through audit quality
Authors and Affiliations
HARYONO UMAR, ERLINA, AYU FAUZIAH and RAHIMA BR. PURBA
Keywords
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