| Autor: |
Ramadhani R., Sudarma M., Achsin M. |
| Jazyk: |
English<br />Russian |
| Rok vydání: |
2017 |
| Předmět: |
|
| Zdroj: |
Russian Journal of Agricultural and Socio-Economic Sciences, Vol 72, Iss 12, Pp 33-41 (2017) |
| Druh dokumentu: |
article |
| ISSN: |
2226-1184 |
| DOI: |
10.18551/rjoas.2017-12.04 |
| Popis: |
This study aims to test the effect of every element of Quality Control System (QCS) that is leadership responsibilities for quality on audit, relevant ethical requirements, acceptance and continuance of client relationships and certain engagements, assignment of engagement team, engagement performance, monitoring, and documentation on audit quality as well as to test whether the professional commitment moderate effect of every element of QCS on audit quality. The population was the staff auditors working in public accounting firms domiciled in Jakarta City, especially Central Jakarta area with the drawing of 84 respondents. The statistical method used was SEM PLS with the help of SmartPLS application. The results of this study indicate that from seven elements of QCS, only relevant ethical requirements that affect on audit quality. Furthermore, the study also found that professional commitment cannot moderate the relationship between the seven elements of QCS on audit quality. |
| Databáze: |
Directory of Open Access Journals |
| Externí odkaz: |
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