AUDIT QUALITY ANALYSIS REVIEWED FROM THE ASPECTS OF INDEPENDENCE, PROFESSIONALISM AND SKEPTICISM AT THE INSPECTORATE OFFICE OF TIDORE ISLANDS CITY

Abstract

Study This aim to analyze audit quality in terms of independence, professionalism, and professional skepticism of auditors at the Tidore Islands City Inspectorate. This study uses a descriptive method with a qualitative approach. Research informants were determined using purposive sampling and consisted of six auditors, namely two Middle Auditors, two Junior Auditors, and two First Auditors. Data were collected through observation, interviews, documentation, and triangulation, then analyzed through data collection, data reduction, data presentation, as well as drawing conclusions and verification. The results of the study indicate that auditor independence is reflected in the ability to maintain objectivity and impartiality by referring to facts, evidence, audit working papers, standards, and applicable provisions. Professionalism is reflected through competence, expertise, integrity, responsibility, objectivity, thoroughness, education and training, and compliance with regulations. Professional skepticism is reflected in the attitude of not immediately accepting information or evidence that is not yet convincing, but rather seeking information, requesting supporting data, conducting further examinations, and evaluating evidence before drawing conclusions. Overall, audit quality is reflected through an objective, professional, critical, systematic, evidence-based, and accountable audit process.