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All Journal International Journal of Accounting and Management Research (IJAMR)
Shoimah, Imro’atun
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Economics, Econometrics & Finance

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Analysis of Sharia Audit Quality: Literature Review Study Shoimah, Imro’atun; Imani, Safarinda
International Journal of Accounting and Management Research Vol. 6 No. 1 (2025): March 2025
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

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Abstract

This study discusses the indicators for measuring Sharia audit quality and the factors that influence Sharia audit quality. This study is a library research. Factors that can influence Sharia audit quality from several studies, including Sharia Audit Quality is determined by Audit Tenure and Sharia Audit Quality is determined by Audit Fees. In addition, time pressure, work experience, and ethics also affect the quality of Sharia audits. Independence in fact, some researchers also state that Sharia audit quality is also influenced by independence in appearance (independence in appearance), independence in competence (independence in terms of expertise), and education. Auditors who conduct audits in financial institutions must understand financial accounting standards in the field of auditing and Public Accountant Professional Standards (SPAP).
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