KOMPETENSI DAN INDEPENDENSI DALAM KUALITAS AUDIT AUDITOR : SUATU PENDEKATAN TEORITIS

Abstract

Public accounting profession (auditors) are like "sword in both eyes,". Auditors should consider the
credibility and ethics of the profession, on the other hand they also cope pressure from clients in a
variety of auditing decision. If the auditors are unable to resist the pressure from customers such as
personal stress, emotional and financial independence of auditors, it will reduce and may affect the
quality of the audit. Accordance with its responsibility to increase the reliability of the financial
statements of an accounting firm, public accounting profession not only need to have the skill or
expertise, but also must be independent. To be able to meet quality audit of the auditor in the
applying of his/her profession, he/she should be guided by the code of ethics for accountants,
professional standards and applicable accounting standards in Indonesia. Each audit is to maintain
the integrity and objectivity in the performance of their duties to act honestly, firmly, unpretentious,
so that it can act fairly, without being influenced of personal interests. The auditors identify and
report violations of the client's accounting system. Violation of measuring the quality of audit
findings related to the knowledge and expertise of the auditor. While encouraging the offense
depends on the auditor to disclose the violation. The reader will depend on the auditor's
independence instead.
Keywords: Competence, Independence and Quality Audit