AUTHOR:
Yulius Jogi Christiawan
ABSTRACT:
The objective of this study was to get the descriptive in depth and holistic the quality control activities in several CPAs, in Surabaya in order to answer the audit quality questioned by the audit report user. This study was a qualitative research with multiple case studies and multiple unit analysis approach. The study was focused on the competence and independence standards as well as the control procedures and its activities by partners and managers in CPA firms. There were: 1) the CPA firms face difficult in establishing independence in fact standards and objectives, 2) the CPA firms applied the professional standard to establish independence in appearance standards and objectives, 3) the CPA firms applied human resources management function to secure personnel educational competence, 4) the CPA firms applied planning, supervising and performance evaluating in order to obtain experience personnel, and 5) the CPA firms give strict punishment for violation of independence and competence.
Keywords: CPA firm, the quality control activity, quality of audit, independence, competence.FULL TEXT: FREE DOWNLOAD
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