Literature Review on The Role Of Auditor Independence, Professionalism, And Experience On Audit Quality
Keywords:
Audit Quality, Independence, Professionalism, Experience AuditorAbstract
Various relevant studies that have been conducted previously can support theories about identifying the influence and correlation between variables on audit quality. Audit quality is an important aspect of ensuring integrity and trust in an organisation's financial statements. This study aims to explore how the role of auditor independence, professionalism, and experience can influence and improve audit quality on corporate finance and stakeholder trust. The research method used is Systematic Literature Review (SLR) to explore and review theories, concepts, and previous research results relevant to the role of auditor independence, professionalism, and auditor experience in determining audit quality from 2020 to 2024, which involves analysing 16 out of 50 articles selected from search results using the google scholar application. The articles taken as samples are articles published in 2020-2024 indexed by Sinta 1-5, Garuda, or reputable international journals indexed by Copernicus and Scopus. The results of this study prove that: (1) Auditor independence can play a significant role in improving audit quality. (2) Auditor professionalism is able to play a role in improving audit quality. (3) Auditor experience can play a role in improving audit quality.
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Copyright (c) 2024 Wiwit Natalia Sirait, Romaida Yohana, Peronika N. Lumbantoruan, Deliana Deliana (Author)
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Simposium Ilmiah Akuntansi under the terms of a Creative Commons Attribution 4.0 International License / CC BY 4.0 This license permits anyone to copy and redistribute this material in any form or format, compose, modify, and make derivative works of this material for any purpose, including commercial purposes, so long as they include credit to the Author of the original work.
