ANALYSIS OF FAKTORS AFFECTING THE QUALITY OF AUDITS IN LOCAL GOVERNMEN

Abstract

This receach was purpose to demonstrate empirically, the effect of work experience an independence, objectivity, integrity, knowledge, audits ethics. Conceraing of quality audits. Into sample in this research is, the auditor who was working in BPKP Padang. This study conducted by collecting primary data trough distributing a questionnaires to 70 auditors as respondents the number of 50 questionnaires were returned. This research consist of dependent variable that includes work experience, independence, objectivity, integrity, knowledge and audits ethics, whereas a dependent variable is auditing quality.
Key words: Work experience, independence, objectivity, integrity, knowledge, audits ethies and quality audit