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Auditor Competence and Audit Quality Analysis by Ahmed Shiham is a document available to read on EtoBox.
This study examines the effect of auditor competence and independence on audit quality as moderated by auditor ethics and professional commitment at the Financial and Development Supervisory Agency (BPKP) Representatives of Papua Province. The results show that competence and independence positively and significantly affect audit quality. However, auditor ethics does not moderate the effect of competence on quality, and professional commitment does not moderate the effect of independence on quality.
- Author
- Ahmed Shiham
- Language
- EN