The effect of quality control system on audit quality: Professional skepticism as the moderator variable

Khansa Shahibah, Bambang Hariadi and Zaki Baridwan
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Khansa Shahibah: Accounting Department, Faculty of Economics and Business, Brawijaya University, Indonesia
Bambang Hariadi: Accounting Department, Faculty of Economics and Business, Brawijaya University, Indonesia
Zaki Baridwan: Accounting Department, Faculty of Economics and Business, Brawijaya University, Indonesia

International Journal of Research in Business and Social Science (2147-4478), 2020, vol. 9, issue 4, 419-425

Abstract: The objective of this research id to assess the effect of Quality Control System elements. i.e. relevant ethical terms and independency, on audit quality and to identify the moderating role of professional skepticism on the effect of quality control system on audit quality. The population of this research auditor working in Indonesian Big Ten public accounting firms, from which 252 auditors were selected as the sample. Using PLS-based SEM in SmartPLS, this study finds that relevant ethical terms and independency affect audit quality and that professional skepticism moderates the effect of independence on audit quality, but it does not moderate the effect of relevant ethical terms on audit quality. Key Words: Quality control system elements, relevant ethical terms, independency, professional skepticism, audit quality

Date: 2020
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