The Factors Affecting the Audit Quality with the Understanding on Information Systems as the Moderating Variable
This study aims to examine the role of understanding of information systems in moderating the influence of auditor experience and audit complexity on audit quality. The population in this study is the auditor at the Public Accounting Firm in Semarang City as many as 17 KAP with a population of 255 a...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
Universitas Negeri Semarang
2019-02-01
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| Series: | Accounting Analysis Journal |
| Online Access: | https://journal.unnes.ac.id/sju/index.php/aaj/article/view/21008 |