COMPETENCY ANALYSIS OF AUDITORS WHO HAVE RELATIVES WITH PARTNERS IN PRODUCING QUALITY AUDITS AT PUBLIC ACCOUNTING FIRMS IN BANDUNG
DOI:
https://doi.org/10.56244/accrual.v2i1.733Keywords:
Auditor Competency, Quality AuditAbstract
Abstract.
Kinship relations are a homework in itself for business actors
in developing countries to obtain competent workers. The aim of this
research is to determine the competency of an auditor who has a relative
relationship with a partner in producing quality audits. This research uses
a qualitative method with an ethnomethodological approach in one of the
local KAPs in the city of Bandung. It is concluded that competence
influences the quality of audits at Public Accounting Firms (KAP) in the
Bandung area. With a very strong and positive correlation category,
which means that the better the audit competency, the better the audit
quality.
Keywords: Auditor Competency, Quality Audit