IMPLICATIONS OF AUDITOR COMPETENCE AND EXPERIENCE ON AUDIT QUALITY

Abstract

This study aims to determine the implications of the competence and work experience of auditors on audit quality. As is known, audit quality is an important scourge for a company, it is necessary for companies to worry about the quality of the resulting audit. In producing a good audit quality, competence and experience are factors that influence this research. The method in this study uses qualitative methods with literature reviews in previous research journals. Sources of research data obtained from journals and the internet in accordance with the theme of this research..