Jurnal Inovasi Ekonomi Syariah dan Akuntansi
Vol. 1 No. 4 (2024): Juli: Jurnal Inovasi Ekonomi Syariah dan Akuntansi (JIESA)

Pengaruh Pengalaman Auditor Terhadap Kualitas Audit (Studi Literatur)

Shalshabila Shafa (Unknown)
Kasmanto Miharja (Unknown)
Devi Savira (Unknown)



Article Info

Publish Date
09 Jul 2024

Abstract

The auditor's experience aspect is a crucial factor in determining the quality of audit activities at KAP. The research is aimed at exploring the impact of aspects of an auditor's experience on the quality of audit activities and results based on relevant literature studies. The research method uses a narrative literature review to synthesize evidence from various literature sources. The results of the analysis show that the auditor's experience aspect has a close, positive and significant relationship to the auditor's ability to identify material errors and fraud in the form of client financial reports. The implication of this research is the importance of developing auditor experience as a strategy to improve audit standards and public trust.

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Journal Info

Abbrev

JIESA

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Inovasi Ekonomi Syariah dan Akuntansi (JIESA) merupakan jurnal yang dikhususkan untuk publikasi artikel ilmiah yang diterbitkan oleh Asosiasi Riset Ekonomi dan Akuntansi Indonesia. Jurnal ini terbit 4 kali dalam setahun yaitu pada bulan Januari, Maret, Mei, Juli, September, dan November. Misi ...