The Effect of Competence and Independence on the Audit Quality of Tomohon City Inspectorate Apparatus
Lenny Leorina Evinita,
Arie Frits Kawulur,
Meilian Rosari
Abstract:Based on the results of audit quality as a process in which Tomohon City inspectorate officials must find and report violations in the accounting system based on their knowledge and skill. However, there are indications that there were audit findings that were not detected by Tomohon City inspectorate officials as internal auditors, but were discovered by the Indonesian Financial Audit Agency (BPK) as external auditors. This research aims to determine the influence of competence and independence on the audit q… Show more
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