AKUNTABILITAS AKUNTAN PUBLIK DALAM MEMENUHI KUALITAS AUDIT

Abstract

Abstract: Accountability of Public Accountants in Fulfil Audit Quality. The purpose of this study is to see the accountability of public accountants by fulfilling IAPI regulation number 4 of 2018 through the competence, ethics and independence. The method used is a case study with a single case embedded approach. This research shows that the application of competency, ethics, and independence of accountants as a whole has been applied by accountants to improve audit quality. Public accounting firms have different policy standards for improving audit quality. Nevertheless, accountants still depend on the policies of each public accounting firm in terms of increasing competence.

Keywords

• akuntan publik
• etika
• independensi
• kompetensi
• kualitas audit