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Category: ICAS 2014 Proceedings
Author: Sukrisno Agoes, Iman Sarwokoa
Year: 2014
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Abstract

This study aims to investigate the influence of auditor's industry specialization, auditor's independence and audit procedures to detect fraud towards audit quality. This study applies explanatory research in which questionnaires and interviews serve as the primary data. The sample of this study is 50 public accounting firms which are registered in the Indonesian capital market. The results of this study depicted that auditor's industry specialization and auditor's independence have significant influence on the implementation of audit procedures to detect fraud, and the auditor's industry specialization, auditor's independence, and audit procedures to detect fraud have significant influence on the audit quality. Such results indicate that the measures to enhance audit quality can be taken by means of developing a competency in auditor's industry specialization, promoting auditor's independent mental attitude and implementing sufficient audit procedures to detect material fraud in a financial statements audit.

Keywords: Auditors’ industry specialization; auditors’ independence; audit procedures; audit quality; public accounting.

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