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IJSTR >> Volume 4 - Issue 12, December 2015 Edition

International Journal of Scientific & Technology Research  
International Journal of Scientific & Technology Research

Website: http://www.ijstr.org

ISSN 2277-8616

The Impact Of Auditorís Independence On Audit Quality: A Theoretical Approach

[Full Text]



Wali Saputra



Keywords: Audit Quality, Auditorís Independence



Abstract: Audit Quality is an audit conducted in accordance with auditing standards generally acceptable that can detect and report material misstatements in the financial statements include disclosure relating either caused by an error / fault or fraud, is able to provide assurance of internal control, and is able to provide going concern warnings. audit quality is affected by the auditor's independence. The more independent an auditor then increasing audit quality.



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