期刊名称：International Journal of Finance & Banking Studies
印刷版ISSN：2147-4486
出版年度：2022
卷号：11
期号：1
页码：34-45
DOI：10.20525/ijfbs.v11i1.1537
语种：English
出版社：Society for the Study of Business & Finance
摘要：The purpose of this research is to adopt public accounting professional standards in Malang and Surabaya, East Java, Indonesia, in order to improve audit quality. A total of 150 junior and senior auditors, supervisors, managers, and partners from public accounting companies in Malang and Surabaya, Indonesia, were included in the sample. The study's findings revealed that the competency of the auditors performing audits on behalf of the customer had an impact on the audit quality. Recommendations for improving audit quality based on public accountants' professional standards should be maximized and implemented to public accountants' audits on the client side so that auditor quality improves and more assignments are completed.
关键词：Professional standards for public accountants;audit quality;public accounting firms;Malang;Indonesia
