INTRODUCTION
In the public accounting
profession audit quality becomes a thing to be considered because the public
and the users of financial statements put great confidence in the results of
the work of public accountants in auditing corporate financial statements
(Christiawan, 2005). But in Indonesia, there are several cases of public
accountants and public accounting firms violating the Public Accountant Professional
Standards (SPAP), so they subject to sanctions for the freezing of licenses
until the revocation of licenses by the Ministry of Finance of the Republic of
Indonesia (
www.pppk.kemenkeu.go.id). This phenomenon indicates that not all
public accountants and public accounting firms produce good audit quality.
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