The Influence of Competence, Independence, Work Experience, Integrity and Ethics of Auditors on Audit Quality in Inspecção Geral Estado RDTL

Abstract

The purpose of this study is to analyze and obtain empirical evidence regarding the competence, independence, work experience, integrity and ethics of auditors on audit quality. This type of research studies the services provided by the audit team at the Timor-Leste ministry office. The research was carried out by survey using questionnaires as a data collection tool, where the main analysis tool used was statistical analysis to test the hypothesis of the influence of competence, independence, work experience, integrity and ethics of auditors, on the quality of internal audits. The results of this study show that competence has a significant effect on audit quality, independence does not have a significant effect on audit quality, experience has a significant effect on audit quality, integrity does not have a significant effect on audit quality and auditor ethics have a significant effect on audit quality.

Keywords: Competence, Independence, Work Experience, Integrity, Auditor Ethics, Audit Quality