دانلود رایگان مقاله انگلیسی تاثیر ارزیابی ریسک تقلب، استقلال حسابرسان حسابرسی کیفیت مقامات منطقه ای در بازرسی مالی - SSRN 2018

Abstract

Effect of Fraud Risk Assessment, Auditor Independence on the Quality Audit Inspectorate Regional Finance Officers. The research aims to determine the effect of fraud risk assessment, independence, on audit quality Inspectorate Officers in the area of financial supervision in South Sulawesi Provincial Inspectorate. This Research using primary data from questionnaire data collection methods. The population in this study were all auditors working in the South Sulawesi Provincial Inspectorate which amounted to 45 auditors. Data analysis method used is multiple regression analysis with the help of Statistical Product and Service Solution (SPSS) version 20. The results showed that based on the results of multiple regression analysis, fraud risk assessment significant effect on audit quality. The independence has no significant effect on audit quality. The implications of this study are expected to become a reference in particular South Sulawesi Provincial Inspectorate for designing strategies for knowing and being able to improve the things that can support motivation for the attainment of the objectives of the audit and produce a performance as expected.

CONCLUSIONS AND RECOMMENDATIONS

According to the research done, it can be summed up as follows: Fraud risk assessment and significant positive effect on audit quality. This suggests that the ability of an auditor to look at the possibility of fraud affects the quality of the audit, in which these capabilities can be seen from the attitude of professional skepticism, the auditor. The independence there is no significant effect of audit quality. This may be due to the auditor's independence measure not derived from the mental attitude of auditors. researchers are interested in conducting research studies should consider audit quality by lowering the mental attitude of auditors. Suggestions in this study is that the research results are expected to auditors to continuously improve the quality of audits provided. At least questionnaires were returned due to busy the auditors and the least number of respondents of this study because of the opportunities and limited time.