Determinants of Audit Quality: Literature Review
Keywords:
Audit Quality, Independence, Auditor’s ProfessionalismAbstract
This study aims to examine the influence of auditor independence
and professionalism on audit quality through a Systematic Literature
Review (SLR) approach. The review analyzes national accredited
journals and reputable international publications indexed in
recognized databases, published between 2020 and 2025.
Literature selection was conducted systematically using predefined
inclusion criteria to ensure relevance and methodological rigor. The
findings indicate that independence plays a vital role in maintaining
objectivity and reducing conflicts of interest between management
and stakeholders, thereby increasing the probability of detecting
and reporting material misstatements. In addition, auditor
professionalism reflected in technical competence, integrity, and
compliance with auditing standards and professional code of ethics
consistently contributes to improved audit quality. The synthesis of
prior empirical evidence confirms that independence and
professionalism function as complementary determinants in
strengthening audit processes and outcomes. This study provides
theoretical and practical implications for auditor, public accounting
firms, and regulators by emphasizing the importance of reinforcing
professional values to enhance audit quality and public trust in the
auditing profession.
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Copyright (c) 2026 Karina, Lola Natasya Ardian, Felix Obrian Banjarnahor, Hanifah Najla, 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.
