Abstract:

This study aims to analyze various factors that determine audit quality and theories related to audit quality. The research method is to study various previous literature relating to audit quality and then classify the factors that affect audit quality. Based on an analysis of various factors that affect audit quality, this study identified 41 factors that determine audit quality and can be grouped into two things namely competency and auditor independence. This research presents a table that present determinants of audit quality from various aspects of the audit process, namely inputs, processes, and outputs and is associated with independence and competence aspect. The determinants of audit quality from input aspects such as auditor competence, auditor education level, number of auditors, reputation, fees, auditor specialization. Determinants of audit quality from aspects of the process are the technology used, time, etc. Whereas the determinants of the output aspect such as earnings quality, opinion, etc.