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What is Audit Quality and Risk Factors Analysis about?

This document summarizes a research paper that investigates how audit quality is affected by audit skepticism, planning, and risk. It studies 265 Indonesian auditors. The findings show that professional skepticism impacts audit quality, and audit planning also affects audit quality. However, audit risk was found to strengthen the link between professional skepticism and audit quality but not the link between audit planning and audit quality. The study aims to provide insights into improving audit quality.

Author

Bintiw

Language

EN