| Summary: | This study aims to examine the factors that affect the quality of audit. Based on literature review, this study hypothesized that Audit Firm�s Affiliation, Audit Tenure, Industry Specialization, Professional Fee, and Audit Firm�s Size testing have positive effect On Audit Quality. Different from the previous studies, this study use Earning Surprise Benchmark as a proxy for actual audit quality. Empirical test results showed that in the model, Audit Firm�s Affiliation and Audit Tenure has do not provide effect on audit quality. Empirical test the other results show that industry specialization, professional fees, and Audit firm�s size has provide positive effect on audit quality. The meaning of those results show that Audit firm�s affiliation has no effect on audit quality and the restriction during the audit engagement (audit tenure) has no effect on audit quality.
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