A Disclose The competence Of Auditors Relationship With Partners In A Audit Quality

Viati Nurhidayati, Iwan Triyuono, Abdul Ghofar

Abstract


A business development demands financial transparency to support success in business competition. It was evidenced by the financial statements of auditors who can provide confidence for investors, which is the desire to invest in a company. Therefore, accountant services are needed for the business development world because reliability of a financial report that it can only be assessed by a professional auditor in the field of accounting. This study was used a qualitative method with an ethnometology approach. The results show that a friend relationship has an impact on the audit quality produced. Recruiting relatives without regard to their competencies makes some audit procedures often overlooked. So, it has taken some several stages such as acceptance of  engagement, planning an audit, carrying out field work, and reporting for the audit. Therefore, an successful of the auditor to produce a audit quality is very important start from the acceptance of engagement. This phenomenon is the basis of this research, where the work of one of the KAP auditors affiliated with foreign consultants has a relationship with a partner.

Keywords


Competence; Kinship; Audit Quality

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References


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DOI: http://dx.doi.org/10.18415/ijmmu.v5i6.510

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