UNVEILING THE LINK BETWEEN AUDIT PLANNING AND AUDIT QUALITY: THE MEDIATING ROLE OF AUDIT WORK PROGRAM AND INTERNAL AUDITOR COMPETENCE

Badruzaman, Jajang UNVEILING THE LINK BETWEEN AUDIT PLANNING AND AUDIT QUALITY: THE MEDIATING ROLE OF AUDIT WORK PROGRAM AND INTERNAL AUDITOR COMPETENCE. The Journal of Modern Project Management.

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Abstract

This study investigates the direct and indirect effects of audit planning on audit quality through two underlying mechanisms: audit work program and internal auditor competency. Utilizing a sample of auditors from the Regional Inspectorate of Tasikmalaya City, data were analyzed using SPSS Version 25 software, followed by testing for validity and reliability. The findings reveal that audit planning has a substantial direct and indirect impact on audit quality. The indirect effect is mediated by the audit work program and internal auditor competence, indicating that these processes play a crucial role in the association between audit planning and audit quality. This study’s findings provide auditors and audit firms with significant insights into improving audit quality via effective audit planning, the implementation of audit work programs, and internal auditor competency

Item Type:	Article
Subjects:	H Social Sciences > HG Finance
Divisions:	Fakultas Ekonomi dan Bisnis > Akuntansi > Artikel Dosen Akuntansi
Depositing User:	Mrs Linda Amelia Oktavia
Date Deposited:	22 May 2023 04:36
Last Modified:	22 May 2023 04:36
URI:	http://repositori.unsil.ac.id/id/eprint/9211

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