The Effect of Time Budget Pressure and Competence on Audit Quality with Audit Supervision as the Moderation Variable in Public Accounting Firms in South Sumatra

The Effect of Time Budget Pressure and Competence on Audit Quality with Audit Supervision as the Moderation Variable in Public Accounting Firms in South Sumatra

Public accounting refers to a business that provides accounting services to other firms. Public accountants provide accounting expertise, auditing, and tax services to their clients. Public accounting firm can be hired to audit the financial statements of a client, but in this case the independence...

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Bibliographic Details
Main Authors: Christian Damar Sagara Sitepu, Tertiarto Wahyudi, Yulia Saftiana
Format: Article
Language:deu
Published: Institute of Accounting and Finance 2020-04-01
Series:Облік і фінанси
Subjects:
time budget pressure
competence
audit supervision
audit quality
public accounting firms
Online Access:http://www.afj.org.ua/pdf/736-vpliv-chasovogo-byudzhetnogo-tisku-i-kompetencii-na-yakist-auditu-yak-zminna-moderatora-v-derzhavnih-buhgalterskih-kompaniyah-pivdennoi-sumatri.pdf

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